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HMRC internal manual

Employment Status Manual

Particular occupations: election agents

An election agent appointed by a parliamentary candidate is usually also secretary and registration agent to a political association. These should be regarded as separate sources for employment income and Class 1 NICs purposes.

Where, however, the agent is a solicitor or has some similar profession, for tax purposes only the fees received from a candidate may be dealt with as trading income, where EIM03002 applies.