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SS (Categorisation of Earners) Regulations 1978 (SI 1978 No.1689) Regulation 5 and paragraph 5 of Schedule 3

Barristers� 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 barristers� 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 barristers� Senior Clerks and of the staff working in barristers� Chambers are concentrated at LC WSNI, Wrexham.

If a barrister’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.