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HMRC internal manual

Employment Income Manual

Veterinary Inspectors

The aim of this easement, which is a Wilkinson compliant concession, is to relieve the burden on relevant public bodies of operating payroll while trying to contain a national disease outbreak.

Terms of the easement

Where a public body needs to appoint a Veterinary Inspector under the 1981 Animal Health Act (or any successor to that Act) on a temporary basis to deal with a national outbreak of disease, amounts payable in respect of this work can be paid in full without the deduction of tax under PAYE or National Insurance Contributions provided that the payment is made to the Veterinary practice of which the Veterinary Inspector is a member or an employee rather than to the appointee personally.

How will this work

If the Chief Veterinary Officer confirms the national outbreak of a notifiable disease during a red or amber telephone conference (as referred to in the GB and Northern Ireland Contingency plan for Exotic Notifiable Diseases of Animals) then HMRC will consider that a satisfactory audit trail of the arrangements to have been put in place and that the concession will therefore apply.

The public body should keep complete records of all appointments and payments made so that once the outbreak is contained and the temporary appointment as a Veterinary Inspector under the Act is terminated they are able to supply HMRC with details of individuals appointed, the amounts paid and to whom they were paid.

This easement applies from 6 April 2014 to all Veterinary Inspectors appointed temporarily under the Act in respect of a national disease outbreak.

Veterinary Inspectors