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Contents

Official guidance
Employment Status Manual

ESM4000 · Particular occupations

  • ESM4001 · Agricultural workers - harvest workers
  • ESM4002 · Agricultural workers - contract milkers
  • ESM4010 · Barristers’ clerks
  • ESM4015 · Careworkers
  • ESM4016 · Careworkers - payments under Court of Protection Order or from trust fund
  • ESM4018 · Cleaners
  • ESM4020 · Computer staff supplied by agencies
  • ESM4022 · Consultants and other professionals
  • ESM4025 · Demonstrators and merchandisers
  • ESM4030 · Dentists
  • ESM4031 · Dental hygienists and therapists
  • ESM4040 · Directors
  • ESM4050 · Divers and diving supervisors
  • ESM4060 · Doctors
  • ESM4061 · Doctors - agency doctors
  • ESM4062 · Doctors - locums
  • ESM4210 · Drivers of commercial vehicles-general
  • ESM4211 · Drivers of commercial vehicles- leasing agreements
  • ESM4212 · Drivers of commercial vehicles- short-term engagements
  • ESM4080 · Election agents
  • ESM4085 · Electoral Registration Officers and their staff - England and Wales
  • ESM4086 · Electoral Registration Officers - Scotland and Northern Ireland
  • ESM4100 · Entertainment industry
  • ESM4150 · Examiners - general
  • ESM4151 · Examiners - status
  • ESM4152 · Examiners - status disputed
  • ESM4153 · Examiners - expenses
  • ESM4155 · Family employment - by spouse
  • ESM4156 · Family employment - other than by spouse
  • ESM4160 · Fellowships
  • ESM4170 · Guardians Ad Litem and Reporting Officers
  • ESM4180 · Journalists
  • ESM4181 · Casual journalists
  • ESM4182 · Casual journalists - advice to employers
  • ESM4183 · Casual journalists - employer guidance
  • ESM4200 · Local Veterinary Inspectors
  • ESM4220 · Market research interviewers
  • ESM4230 · Milk roundsmen - general
  • ESM4231 · Milk roundsmen - franchise agreements
  • ESM4240 · Nominee directors - ESC A37
  • ESM4241 · Nominee directors - coding and assessability to tax
  • ESM4250 · Nursing staff who are employees
  • ESM4251 · Nursing staff engaged through agencies
  • ESM4252 · Nursing staff - advice to nursing agencies
  • ESM4260 · Parish and Community Council Clerks in England and Wales
  • ESM4270 · Locum pharmacists
  • ESM4280 · Recorders, Circuit Judges, Deputy High Court Judges and Deputy Circuit Judges
  • ESM4290 · Returning Officers etc
  • ESM4295 · School Governing Body - clerk
  • ESM4300 · School Inspectors - general
  • ESM4301 · School Inspectors - status
  • ESM4320 · Subcontractors in the construction industry - background to changes in 1995-96 - general
  • ESM4321 · Subcontractors in the construction industry - background to changes in 1995-96 - agency workers
  • ESM4323 · Subcontractors in the construction industry - status - general
  • ESM4324 · Subcontractors in the construction industry - status - long-term engagements
  • ESM4325 · Subcontractors in the construction industry - status - short-term engagements
  • ESM4326 · Subcontractors in the construction industry - status - making a decision and defending it
  • ESM4400 · Sub-postmasters/sub-postmistresses - general
  • ESM4401 · Sub-postmasters/sub-postmistresses - statutory basis of assessment to be adopted in cases of dispute
  • ESM4500 · Teachers, lecturers and tutors - general
  • ESM4501 · Teachers, lecturers and tutors - full-time lecturers
  • ESM4502 · Teachers, lecturers and tutors - part-time and visiting/occasional lecturers
  • ESM4503 · Teachers, lecturers and tutors - NICs
  • ESM4504 · Teachers, lecturers and tutors - Committee of Vice Chancellors and Principals (CVCP) guidance
  • ESM4520 · Trustees under a will, settlement etc.
  • ESM4530 · Voluntary organisations - workers for voluntary organisations
  • ESM4531 · Voluntary organisations - employees
  1. Particular occupations: contents
  2. Particular occupations: Electoral Registration Officers - Scotland and Northern Ireland

ESM4086 | Particular occupations: Electoral Registration Officers - Scotland and Northern Ireland

From HM Revenue & Customs · Employment Status Manual

This guidance should be used in conjunction with the guidance within section ESM2500- Offices.

Each constituency in Scotland has an Electoral Registration Officer who is always the Valuation Officer of a local authority, and, where two of more constituencies have the same Registration Officer, they form one registration area. In the larger areas a deputy Registration Officer is often appointed. The Electoral Registration Officer is regarded as an office holder.

Also, in constituencies which include more than one local authority, designated officers are sometimes appointed from the staffs of the other authorities (frequently the Clerks) to perform certain duties locally.

All these officers are assisted by clerical staff, canvassers, etc, who may or may not be local government employees.

In Northern Ireland, the arrangements are broadly similar. See PAYE70240.

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