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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
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Particular occupations: Parish and Community Council Clerks in England and Wales

Parish councils and town councils (sometimes known as Community Councils in Wales) usually have only one paid officer, the Clerk. The great majority of these Clerks work part-time, their hours varying from one to two days per week to a few hours per quarter in connection with Parish Council meetings.

The Clerk is an office holder and emoluments received, whether described as an honorarium, a salary, a payment towards expenses or a combination of these, are chargeable as employment income and there is liability for Class 1 NICs. In practice, most Clerks’ remuneration is expressed as a certain sum per year on the understanding, though this is not always explicitly stated, that the Clerk meets any expenses incurred in performing the duties from that sum. Occasionally, however, a council will, in addition to making a fixed payment to a Clerk, make reimbursement for all or some of the expenses the Clerk meets on its behalf. Parish Council Clerks are generally paid in accordance with a formula related to the number of people in the parish.

The majority of parish councils have no permanent office or telephone so the address and telephone number of the current Parish Clerk are usually shown on all official correspondence as those of the parish council.

For information regarding expenses, payments on termination of office, and the operation of PAYE, see EIM67300 onwards.