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The total costs for the provision of technical officials is a matter for negotiation and prior agreement between the Organising Club and the Chief Scrutineer or Official in charge of the technical team. For guidance only the Technical Advisory Panel has recommended a maximum daily expense rate of 35p per mile for travelling. Officials are reminded of their obligation to disclose fees earned from motor sports activities to the Inland Revenue and to account for tax where necessary. Advice on any potential tax liabilities should be available from their local Tax Office. The specific reimbursement of actual costs should not create a tax liability and individuals falling solely within this category and not receiving any fees need not report on their annual Tax Return.
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