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HMRC internal manual

Employment Status Manual

Offices: legislation

Section 19(1)1 ICTA 1988/Section 5 ITEPA 2003

Sections 2(1) and 7 SS Contributions and Benefits Act 1992

SS (Categorisation of Earners) Regulations 1978 (SI 1978 No. 1689) Regulation 2 and paragraph 10 in Part III of Schedule 1


(Periods to 5 April 2003) - Under Section 19(1)1 ICTA 1988, tax is chargeable under Schedule E in respect of any office or employment on emoluments therefrom which fall under one or more of the three cases.

(Periods from 6 April 2003) - Under Section 5 ITEPA 2003, the provisions of the employment income Parts of ITEPA that are expressed to apply to employments apply equally to offices, unless otherwise indicated.


Class 1 NICs are payable where an employed earner is gainfully employed in Great Britain either under a contract of service or in an office (including elective office) with emoluments chargeable to income tax under Schedule E/as employment income. And there will still be a Class 1 NICs liability even if the tax is charged in a different way. For example, where the emoluments/earnings from the office are, by concession (SE02500/EIM02500) or administrative practice (SE03000/EIM03002), included as professional receipts under Schedule D. Such treatment does not alter the fact that, legally, the emoluments/earnings are chargeable to tax under Schedule E/as employment income.

Also, there are special NICs rules for some offices. For instance, ESM2502 refers to the office of Returning Officer. Although an office, any employment as a Returning Officer is disregarded for NICs purposes (although not for tax).

Section 7 C&B Act 1992 provides that the secondary contributor is either

  • such person as may be prescribed (that is, set out in regulations); or
  • if no such person is prescribed, the government department, public authority or body of persons responsible for paying the emoluments of the office