Jury service and loss of earnings

Irrespective of whether your are self employed or employed, all jurors are entitled to claim a maximum daily allowance for loss of earnings over the period of jury service, which is dependant on the number of hours and period you will be acting as a juror. You may also be entitled to claim a daily allowance for subsistence and travel costs.

As you are self employed, you will have to provide the court with some evidence of the loss of your earnings, and you may need consult your accountant on this. Details of the rates payable can be obtained from the Crown Court where you have been asked to attend, or on the www.hmcourts-service.gov.uk website.

Your local TaxAssist Accountant will be able to provide you with further information on the tax implications of any allowance your receive.

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.