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HMRC internal manual

Employment Status Manual

Particular Occupations: School Governing Body - clerk

The School Governance (Roles, Procedures and Allowances)(England) Regulations 2013 require that the governing body must appoint a clerk with a view to ensuring their efficient functioning and must have regard to advice from the clerk as to the nature of the governing body’s functions.

The appointment of the Clerk is a statutory appointment and satisfies the judicial definition of an office – “a permanent, substantive position which had an existence independent from the person who filled it, which went on and was filled in succession by successive holders” (Rowlatt J in Great Western Railway Company v Bater).

As such the Clerk will be an office holder appointed under the above 2013 Regulations and any earnings or emoluments received for performing the role of Clerk, whether described as an honorarium, a salary, a payment towards expenses or a combination of these, will be chargeable as employment income by virtue of Part 2 Chapter 1 Section 5 Income Tax Earnings and Pensions Act 2005 for tax and section 2(1) Social Security Contributions & Benefits Act 1992 for National Insurance Contributions.