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BIM40350 | Specific receipts: fees: contents

From HM Revenue & Customs · Business Income Manual

In some cases, fees are received which, whilst strictly employment income, may, by concessionary practice, be taxed as trading income. However, there may not be a similar rule to exclude the fees from Class 1 National Insurance Contributions, leading to a mismatch in treatment.

This chapter is structured as follows:

Contents3 entries

  1. BIM40351Specific receipts: fees: directors’ fees received by partnerships and companies
  2. BIM40355Specific receipts: fees: other professional remuneration from offices or employments
  3. BIM40360Specific receipts: fees: articled pupils or apprentices