ESM4010 - Particular occupations: barristers바카라 사이트™ clerks
SS (Categorisation of Earners) Regulations 1978 (SI 1978 No.1689) Regulation 5 and paragraph 5 of Schedule 3
Barristers바카라 사이트™ Senior Clerks may be employed or self-employed depending on the terms and conditions under which they are engaged. The case of McMenamin v Diggles (64TC286) makes it very unlikely that the position held by any barristers바카라 사이트™ Senior Clerk could amount to an office (see ESM2501 onwards).
When employed, the Senior Clerk may have separate contracts of employment with each barrister served.
Where there is doubt or a dispute about the status of a Senior Clerk, the guidance at ESM0118 onwards should be followed.
The tax records of barristers바카라 사이트™ Senior Clerks and of the staff working in barristers바카라 사이트™ Chambers are concentrated at LC WSNI, Wrexham.
If a barrister바카라 사이트™s clerk is employed under a contract of service, for NICs purposes the Head of Chambers is the liable secondary contributor under the above Regulations.