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Previous HM Revenue & Customs (HMRC) guidance on the tax treatment of payments made by Parish Councils to their Clerks indicated that these payments could be made outside of a PAYE Scheme. HMRC has now issued new guidance on the tax treatment of parish clerks.

The document provides information and guidance regarding the employment status of Parish and Community Clerks for tax and NIC purposes and the operation of PAYE by Parish and Community Councils. Both English and Welsh language versions have been provided.

The Employment Income Manual entry mentioned in this document will be updated in March 2011 to reflect the correct position regarding this issue as set out within.

  • Direct Access to HMRC's website and the different Expenses & Benefits Section. Read More
  • Holiday Entitlement for Employees, checkout HMRC's Website for further information. Read More
  • Employers are responsibile for SSP, find out your duties here on the HMRC website. Read More

HMRC

HMRC - Homepage for Employers & Employees

 

 

Pensions Regulator

Pensions Regulator - All Employers have a responsibility for Work Place Pensions, visit the Pension Regulator website for details.

 

Acas

Acas Website