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HMRC internal manual

Employment Status Manual

Offices: officials of social clubs

Officials elected under the constitution of bodies such as social clubs hold offices. But they will not be taxable on employment income/liable for Class 1 NICs unless it can be shown they are receiving emoluments(earnings)/in gainful employment. If all that happens is that an official is reimbursed the extra costs he or she is put to for doing that work for NICs purposes there is no gainful employment. The cost of travelling from home to the place where the work is done is such an extra cost.

Reimbursement of expenses in excess of amounts incurred (or at excessive scale rates) carries the implication that an official is being remunerated for services and thus holds an office for employment income/Class 1 NICs purposes.

Time should not be spent examining small amounts paid to such officials if they can be regarded as compensation for the actual expenses incurred.

As regards other voluntary workers for voluntary organisations see ESM4530.