4. Fee paid non-executive directors and advisory panel members
If the department agrees to pay expenses for travel between the home of a “fee paid” officer and ACME London based offices, this will be taxable as employment income, as the ACME office will be deemed to be the normal place of employment. These are also treated as taxable earnings for the purposes of National Insurance under HMRC rules. However, the department has the discretion to apply special arrangements for participating fee paid officers who have signed an agreement with Sponsor Divisions, which allows the department to pay the taxes due on these expenses. Please contact Public Appointments Division for guidance on this matter.
Please note that taxable expenses can only be paid through the ACME payroll (LogicaCMG) using a special expenses claim form. Please contact HBRD Pay Team for copies of this form.
