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HMRC internal manual

Employment Income Manual

Tax treatment of Recorders, Circuit Judges and Deputy Circuit Judges: general

The Courts Act 1971, as amended by the Supreme Court Act 1981 and the Courts and Legal Services Act 1990, includes provision for the appointment, in England and Wales, of Circuit Judges, Deputy Circuit Judges, Recorders and Assistant Recorders.

The Supreme Court Act 1981 includes provision for the appointment of Deputy High Court Judges.

All these appointments are statutory and are offices the remuneration from which is taxable as employment income.

The salaries of Circuit Judges, which are paid by the Treasury, and fees for the other 4 categories, which are paid by the Lord Chancellor’s Department, are subject to tax under PAYE.

As regards travelling and subsistence allowances paid to Recorders, etc., see EIM68610.