»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp Courts Act 1971, as amended by the Supreme Court Act 1981 and the Courts and Legal Services Act 1990, includes provision for the appointment, in England and Wales, of Circuits Judges, Deputy Circuit Judges, Recorders and Assistant Recorders. »Ê¹ÚÌåÓýapp Supreme Court Act 1981 includes provision for the appointment of Deputy High Court Judges.

»Ê¹ÚÌåÓýapp appointments are statutory and are offices within the scope of Schedule E/the employment income rules. Salaries of Circuit Judges, which are paid by the Treasury, and fees for the other four categories, which are paid by the Lord Chancellor’s Department, are subject to tax under PAYE and there is liability for Class 1 NICs.