Contact Us

There is no statutory obligation to pay unless their contract of employment says otherwise, although the individual may recover certain costs from the court.

Whilst on jury service, an employed individual can claim for travelling and subsistence costs incurred.  The amount that they receive for this is not deemed to be taxable income. The individual is also entitled to submit a claim to the court for loss of net earnings, based a maximum claim of £31.56 for a half day (up to four hours of service) and £63.12 for a full day.

The above claims cover the first ten days of service, after which the amounts in respect of loss of earnings are doubled. If you do not intend to pay the employee for their days on jury service, you will need to complete and send a Certificate of Loss of Earnings to the court. The form will be provided by HM Courts Service and must be completed for the employee to provide direct to the court on their first day of service.

Date published 5 Dec 2012

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

Choose the right accounting firm for you

Running your own business can be challenging so why not let TaxAssist Accountants manage your tax, accounting, bookkeeping and payroll needs? If you are not receiving the service you deserve from your accountant, then perhaps it’s time to make the switch?

Local business focus icon

Local business focus

We specialise in supporting independent businesses and work with 80,684 clients. Each TaxAssist Accountant runs their own business, and are passionate about supporting you.

Come and meet us icon

Come and meet us

We enjoy talking to business owners and self-employed professionals who are looking to get the most out of their accountant. You can visit us at any of our 409 locations, meet with us online through video call software, or talk to us by telephone.

Switching is simple icon

Switching is simple

Changing accountants is easier than you might think. There are no tax implications and you can switch at any time in the year and our team will guide you through the process for a smooth transition.

See how TaxAssist Accountants can help you with a free, no obligation consultation

0800 0523 555

Or contact us