EIM60740 - Tax treatment of income from Government and other Public Departments: part-time public appointments: general: travel allowances

Some Government Departments appoint members of the public to serve in a part-time capacity on bodies such as councils, committees and commissions. If such people receive no more than the reimbursement of their out of pocket expenses, no tax liability arises (see EIM71100). Where taxable payments are made , tax under PAYE is normally deducted from the earnings from such an appointment. The appropriate PD office is responsible for dealing with this normally subsidiary office or employment, and for deciding the employment status of the individuals concerned.

Travel allowances

It is common practice for those Departments to pay, as part of the terms of a part-time appointment, the cost of travel between the holder’s home and normal place of official duty, together with a subsistence allowance for periods spent at that place. Where liability arises, special taxation procedures to be applied to these payments of travel and subsistence allowances have been agreed with the Government Departments concerned. Details are outlined in EP8580 to EP8586.