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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Tax treatment of Recorders, Circuit Judges and Deputy Circuit Judges: travelling and subsistence allowances

Agreement with the Lord Chancellor’s Department

There is an agreement with the Lord Chancellor’s Department as regards the treatment of travelling and subsistence allowances. The agreement reflects the legislation on employee travel that applied up to 1997/98 and that can now be found in Section 337 ITEPA 2003. It has not been updated to reflect the legislation on travel for necessary attendance in Section 338 ITEPA 2003, or subsequent changes. Therefore the agreement needs to be modified by the guidance at EIM32000 and EIM31200 onwards.

### Nature of office ### Tax treatment
   
Recorders and Assistant Recorders A Recorder may be required to sit anywhere in England or Wales and is regarded as holding a travelling appointment (see EIM32366). A Recorder’s travelling and subsistence allowances will therefore not be chargeable to tax and PAYE should not be applied (see EIM10070).
Circuit Judges Some Circuit Judges hold travelling appointments whilst those who do not will have agreed with the Lord Chancellor’s Department a base to be regarded as their normal place of employment. A Judge in the latter category will personally bear the cost of travel between home and base and no allowance should be given in respect of this expense. Where there is a travelling appointment, or where a Judge is required to serve away from their base, travelling and subsistence allowances are paid. These allowances will not be chargeable to tax and PAYE should not be applied (see EIM10070).
Deputy High Court and Deputy Circuit Judges Deputy High Court and Circuit Judges are regarded as holding travelling appointments (see EIM32366). Travelling and subsistence allowances paid under this form of appointment will not be chargeable to tax and PAYE should not be applied (see EIM10070).
Deputy District Judges Deputy District Judges are appointed under the provisions of the Supreme Court Act and the County Courts Act 1984, as amended by the Legal Services Act 1990. They are regarded as travelling appointments (see EIM32366). Travelling and subsistence allowances paid will not be chargeable to tax and PAYE should not be applied (see EIM10070).