[Avatar]

honororium

06/03/2019 11:04:39
if i'm paid an honorarium of £500 as a secretary of a small local club, do i have to report it to HMRC?
[Avatar]

Re:honororium

06/03/2019 13:35:15
Hi,

The honorarium is a taxable source of income.

However, from April 2017 there is a £1000 trading income allowance that is available to set against this.

If the total of any other taxable income is less than £1000 it will not need to be declared.

Guidance on this is available here:

Tax-free allowances on property and trading income
[Avatar]

honororium

06/03/2019 14:51:47
thanks for the quick reply.
[Avatar]

honororium

15/05/2019 09:31:22
Reading from the another thread on this forum

"You would need to Register for PAYE Online
Only continue if the company does, or intends to do, one of the following:
•pay any employees, including company directors, £118 or more a week
•employ someone, including any company director, who's already receiving a pension or who has another job
•provide expenses or benefits to employees, including company directors
•hire subcontractors for work in the construction industry

You'll need the National Insurance number of at least one company director. "

As i have another paid job, does that mean the club need to register as an employer and operate PAYE ? Club officials will then be treated as Directors?
[Avatar]

Re:honororium

15/05/2019 10:18:43
HI,

No the club would not need to register for PAYE.
However, you would need to contact your tax office and declare this £500 as "other income". This would then be included in your tax code and you would pay the relevant tax due.

Reply