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The total costs for the provision of timekeeping services is a matter of negotiation and prior agreement between the Organising Club and the Chief Timekeeper or Official in charge of the timekeeping team. For guidance only the Timekeeping Advisory Panel has recommended a maximum daily expense rate of £35 and 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. For more detailed information please contact |