Tax on any fees paid to a member of a board, committee, panel, review group or task force

This item is an update of GA 21/01 which was prepared specifically in relation to the fees paid to a member of a board, committee, panel, review group or task force under the Cabinet Fees Framework published by the Cabinet Office. How taxation applies to any fees paid to members depends on the personal circumstances of the individual member and the terms of their contract/appointment.

The update of GA 21/01 includes adding a flowchart that illustrates the withholding tax treatment of board members’ fees and linking Public Rulings BR PUB 23/01 to 23/03 Goods and Services Tax – Directors’ fees, QWBA QB 23/07 and other existing published guidance. The wording in the GST section has also been updated to include:

• The board member supplies services in their personal capacity
• The board member is contracted to supply services to an Organisation by a third party.
• The board member supplies services as an employee.
• The board member supplies services as a partner in a partnership.

The purpose of the refreshed GST section is to summarise the existing Public Rulings BR PUB 23/01 to 23/03 and no new technical GST conclusions have been reached or reopened as part of this content refresh.

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