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HMRC internal manual

PAYE Manual

PAYE operation: specific employments: electoral registration officers and their staff

Note: This guidance relates to the operation of Electoral Schemes for tax years up to and including 2013-14. From 2014-15 onwards these schemes will operate under standard PAYE arrangements.

Basis of liability

The Employment Income Manual at EIM69800 provides background details and payments are taxable as earnings from employment and liable to National Insurance contributions. See PAYE70280 for Returning Officers.

How the local authority operates PAYE in England / Wales

Only payment for work done is subject to PAYE and any payments for authorised expenses should be excluded from pay. Any payment made to cover both expenses and work done should be split into

  • The amount of expenses if known, or a reasonable estimate of that amount
  • Payment for work done

Payments to existing local authority employees must be added to their main pay and tax deducted from the total in the normal way.

If payments are made to other staff, the local authority must

  • Send in forms P46 or use form P38(S) for a student without a form P45. Instructions about students are at PAYE46045 and PAYE46046 
  • Deduct tax using the correct tax code
  • Issue form P45 when the final payment is made
  • Include a form P14 with its own P35, not the special end of election P35

Arrangements in Northern Ireland

The arrangements in Northern Ireland are broadly the same as in England and Wales except that

  • The Chief Electoral Officer has overall responsibility for each constituency
  • PAYE is operated centrally
  • Greater Belfast Area (Employers) holds the PAYE records

Offices in Northern Ireland may refer enquiries about the taxation of electoral payments to Greater Belfast Area (Employers).