Clerks expenses

Question

Can a clerk who has more than 1 parish council claim the £6 weekly expenses allowance from each council or should it be apportioned between them

Answer 1

The figure of £6 per week (previously £4) is a notional tax-free allowance for home working offered by HMRC under Section 316A of the Income Tax (Earnings and Pensions) Act 2003.  In practice, many parish councils pay a monthly allowance greater than this sum for home working, with the additional element being liable to tax and NI alongside the regular salary. If it is a condition of the job, it should be paid regardless of the other circumstances of the employee. If this results in an under-payment of tax by the employee, as in any similar situation, this will be reclaimed through an adjustment to their tax code for the following year.