In some clubs, office bearers or club volunteers may receive honorarium payments or have expenses paid in return for the ‘work’ they do for the club.

In recent cases there have been examples of clubs and volunteers who have been subject to inquiries by tax authorities and even prosecution due to incorrect handling of honorarium and expenses payments - where the club and volunteer have failed to treat the payments correctly for tax purposes, or where the club has breached worker/employee rights.

If your club is seeking guidance on this subject you can contact development@bowlsscotland.com in the first instance as we may be able to provide some generic information, and signpost you to further expert guidance.

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