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Prescribed occupation meaning

What does Prescribed occupation mean?
In practice, this describes a HMRC-identified group of short‑career or high‑risk roles—mainly professional sportspersons and performers—historically singled out for specific income tax/NIC treatment and guidance. It is not a current statutory definition and is largely obsolete, but it appears in legacy contracts, testimonial/termination arrangements and older HMRC materials. Usage is broadly consistent across England & Wales, Scotland and Northern Ireland; there is no equivalent prescribed list in Irish tax law (the term is used descriptively only). The HMRC list included: Athlete; Badminton Player; Boxer; Cricketer; Cyclist; Dancer; Diver (saturation, deep sea and free swimming); Footballer; Golfer; Ice Hockey Player; Jockey (Flat and National Hunt); Member of the Reserve Forces; Model; Motorcycle Rider (motocross or road racing); Motor Racing Driver; Rugby League Player; Rugby Union Player; Skier (downhill); Snooker or Billiards Player; Speedway Rider; Squash Player; Table Tennis Player; Tennis Player (including Real Tennis); Trapeze Artiste; Wrestler. Legal significance: when construing legacy employment/tax documents, testimonial arrangements, image‑rights or injury/retirement payments, or considering historic employment status/NIC categorisation. For current law, check ITEPA 2003 and NIC Categorisation of Earners Regulations and disregard the “prescribed occupation” label unless a specific instrument adopts it.
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View the related Flowcharts about Prescribed occupation

FLOWCHARTS
Unopposed business tenancy renewal under the Landlord and Tenant Act 1954: notices, statutory periods and Part 8 procedure (England and Wales)

Under the Landlord and Tenant Act 1954 (LTA 1954), a business lease carries on automatically after the end of the contractual term if the tenant remains in occupation for business purposes. Either party can bring those statutory rights to an end by serving one of the prescribed termination notices. This flowchart explains the steps for an unopposed business lease renewal under the LTA 1954. For the procedure where renewal is opposed, see: LTA 1954 opposed lease renewal procedure—flowchart. For further detail on LTA 1954 security of tenure and the court process, consult Practice Notes: LTA 1954 business lease renewal—proceedings and LTA 1954 business lease renewal—termination. Note 1 Diarise a date at least 12–18 months before the contractual expiry of the existing lease. See Practice Note: LTA 1954 business lease renewal—termination. Note 2 Information must be supplied within one month of service of the notice. A party is obliged to correct any information provided for six months after receiving the notice. This applies to both parties equally...

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NEWS
Barker v Shokar: Upper Tribunal sets aside RRO—self-contained flat definition and main-residence proof required for licensable HMO under HA 2004 (England)

Barker v Shokar [2024] UKUT 17 (LC) What are the practical implications of this case? This judgment is a further reminder of the need to ensure that applications seeking rent repayment orders engage with every material aspect of the intricate definition of what constitutes a licensable house in multiple occupation. Applications should, therefore, be prepared to deal comprehensively with those material elements. Where a dispute arises over any material fact that bears upon that definition, evidence must be produced that satisfies the criminal standard of proof. Parties litigating in the First Tier Tribunal should also ensure that the Tribunal applies its mind to all essential elements of the definition of licensable houses in multiple occupation when deciding whether an offence under HA 2004, s 40 has been committed and, in turn, whether a rent repayment order can be made. What was the background? The background concerned whether 14 Bassett Road, London W10 was a licensable HMO and whether, in the absence of a licence, a tenant occupying...

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NEWS
England and Wales property disputes update, 10 October 2024: Renters’ Rights Bill, LFRA/Building Safety, constructive trusts, restructuring plans, HMO licensing, FTT forms, protestor injunctions, and rating

In this issue Key developments and horizon scanning Disputes and remedies Enforcing security and property insolvency Residential tenancies Trespass and adverse possession Rent and rates LexTalk®Property Disputes: a Lexis®Nexis community Additional Property disputes updates Daily and weekly news alerts New and updated content Dates for your diary Trackers Latest Q&As Key developments and horizon scanning Renters’ Rights Bill advances to Second Reading in Parliament. The Renters’ Rights Bill reached its Second Reading in the House of Commons on 9 October 2024. Prior to the debate, a Ministry of Housing, Communities and Local Government press release confirmed a statement from Deputy Prime Minister Angela Rayner and set out the provisions she would spotlight in her Commons speech. The Law Society’s President, Nick Emmerson, commented ahead of the sitting, noting that scrapping ‘no‑fault’ evictions is a pivotal move to strengthen tenant protections, while urging the government to balance those rights with landlords’ pathways...

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NEWS
Property disputes weekly—England & Wales and Scotland: LTA 1954 occupation, rights of way, HMO licensing, mortgage moratoria, CPR/MyHMCTS updates, and rented sector reform—14 March 2024

In this issue: Business tenancies Neighbour disputes Enforcing security and property insolvency Residential tenancies Key developments and horizon scanning Disputes and remedies Property Disputes in Scotland LexTalk®Property Disputes: a Lexis®Nexis community Additional Property disputes updates Daily and weekly news alerts New and updated content Trackers Latest Q&As Business tenancies Occupation of a flat for business purposes through a manager (Royal Borough of Kensington & Chelsea v Mellcraft Ltd) In Royal Borough of Kensington & Chelsea v Mellcraft Ltd [2024] All ER (D) 53 (Mar), [2024] EWHC 539 (Ch), the Chancery Division dismissed the appellant’s appeal from a judge’s order addressing two preliminary questions. The court held, first, that as at the expiry of the contractual term of the respondent’s lease, the respondent was in occupation of the property for the purposes, or partly for the purposes, of its business. Secondly, the appellant had not proved the opposition ground in para...

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PRACTICE NOTES
Tenancy deposit protection for ASTs in England under the Housing Act 2004: scheme types, prescribed information, compliance, penalties and section 21 restrictions

Deposits requested by landlords and letting agents for certain residential tenancies must be safeguarded by a tenancy deposit scheme (TDS), whether insurance-based or custodial. This Practice Note outlines the purpose of the deposit legislation, the obligations on landlords, the financial penalties for non-compliance, and the limits on regaining possession. The deposit regime All deposits taken by landlords for residential assured tenancies (ATs) in England must be protected under a TDS. Transitional provisions exempt tenancies that were non-shorthold ATs before 1 May 2026. The parties cannot contract out of these duties. There are two forms of TDS: insurance-based schemes and custodial schemes. They are intended to: allow tenants to recover all or part of their deposit when they are entitled to it and make any disputes easier to resolve encourage landlords and tenants to agree clearly from the outset on the property's condition so that a landlord is not left out of pocket when the tenancy expires and the tenant leaves ...

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PRACTICE NOTES
Building Safety Act 2022 Part 4 (England): occupied higher‑risk buildings—Accountable Persons, registration, completion certificates, safety case and golden thread, residents’ engagement, reporting, assessment certificates and enforcement

BSA 2022, Pt 4 The Building Safety Act 2022 (BSA 2022) delivered far-reaching reforms to the legal framework and regulation of building safety, intended to ‘secure the safety of people in or about buildings and improve the standard of buildings’. Parts 3 and 4 of BSA 2022 establish the architecture for a new regulatory system governing ‘higher-risk buildings’ (HRBs). Under Pt 3, a strict building control regime was introduced for the design and construction stages of HRBs. Pt 4 imposes duties on those responsible for occupied HRBs, covering risk management and reporting. Collectively, these requirements are known as the ‘HRB regime’. This Practice Note examines BSA 2022, Pt 4, which sets out the arrangements for managing building safety risks in occupied HRBs in England. BSA 2022, Pt 4 does not extend to HRBs in Wales. For analysis of the Welsh position on HRBs, see Practice Note: Building and Fire Safety—the position in England, Scotland and Wales...

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PRACTICE NOTES
HMO licensing under the Housing Act 2004: mandatory and additional schemes, licence conditions, enforcement (including RRA 2025), variations and temporary exemptions—England and Wales

Mandatory licensing A house in multiple occupation (HMO) satisfying the statutory threshold in section 254 of the Housing Act 2004 (HA 2004) must hold a licence in law under that statute. This Practice Note explains when a mandatory licence is needed, the compulsory licence conditions, and the local housing authorities’ (LHAs) discretion to introduce additional licensing designations within their areas. HA 2004, Pt 2 places a duty on each LHA to administer mandatory licensing effectively throughout its district. Discretionary (or additional) licensing captures other private lettings of dwellings where the LHA alone considers it appropriate. In England, the Licensing of Houses in Multiple Occupation (Prescribed Description) (England) Order 2018, SI 2018/221 specifies that mandatory licensing covers HMOs with five or more occupants comprising more than one household, without regard to the number of storeys. In Wales, the Licensing of Houses in Multiple Occupation (Prescribed Descriptions) (Wales) Order 2006, SI 2006/1712 continues to confine mandatory licensing to HMOs of three or more storeys with five or more people forming two...

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PRECEDENTS
Comprehensive Amendments to SBCC 2016 Standard Building Contract (Without Quantities) for Scotland: Design Liability, Third-Party Agreements, Insurance, Bonds, Collateral Warranties, Payment, Retention, Fluctuations, Dispute Resolution and Insolvency

The Contract comprises the completed Standard Building Contract Without Quantities for use in Scotland 2016 published by the SBCC subject to the following amendments: Recitals and Articles updated: contractor to provide a master programme and Schedule of Information Requirements; CDP responsibility accepted; Principal Contractor duties priced; arbitration deleted; Schedule of Amendments prevails; Third Party Agreements duties. Contract Particulars: arbitration entries removed; Rectification Period set at 12 months; fluctuations and certain PII/guarantee entries deleted. Conditions: key definitions revised (Practical Completion, Copyright Material, Design sub‑contractors, Funder, Site); Scottish jurisdiction; approvals mean principles only; entire agreement; variations in writing. Design/materials/programming: contractor accepts ER/CP; quality and non‑deleterious materials; programme reporting; site risk; drawings/info supply; tighter discrepancy notices. Time/defects: mitigate and advise on delay; narrower Relevant Events; Practical Completion clarified; stronger rectification, consequential damage and indemnity; phased as‑built/occupation information. IP/confidentiality/BIM: broader licence, moral rights waivers and delivery; confidentiality reinforced; BIM where adopted. Management/sub‑contracting: access, approved Site Manager, meetings; prescribed sub‑contracts; collateral warranties/third‑party rights; CDM duties; insurance...

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PRECEDENTS
Drafting notes for landlord’s unopposed section 25 renewal notice (Form 1) under the LTA 1954, including service and content requirements (England and Wales)

Use these drafting notes when preparing a landlord’s section 25 notice that agrees to renewal under the Landlord and Tenant Act 1954 (LTA 1954). They are designed to assist in completing the prescribed ‘Form 1’ under the Landlord and Tenant Act 1954, Part 2 (Notices) Regulations 2004, SI 2004/1005, which is available here. It is sensible to serve the notice in duplicate and ask the recipient to endorse and return the duplicate to confirm receipt. General Under the LTA 1954, a business tenancy continues automatically after the original lease term ends. A ‘business tenancy’ arises where premises are occupied for the purposes of a trade or profession (see LTA 1954 business lease renewal—termination—Meaning of 'occupied for the purposes of business'), unless it falls within one of 17 categories excluded from the LTA 1954 (see: LTA 1954 business lease renewal—termination—Excluded tenancies), or where the occupation is merely as a licensee or tenant at will...

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PRECEDENTS
England: Practitioner drafting guidance for Section 8 HA 1988 prescribed possession notices—assured and assured shorthold tenancies, grounds, explanations, notice periods, recipients and landlord details

FORTHCOMING CHANGE : The Renters’ Rights Act 2025 secured Royal Assent on 27 October 2025. For guidance on the Act’s effect on residential tenancies in England, consult Practice Note: Renters’ Rights Act 2025—key provisions. These drafting notes are intended for landlords preparing to serve a notice under section 8 of the Housing Act 1988 (HA 1988) to obtain possession of a dwelling let on an assured tenancy (AT) or an assured shorthold tenancy (AST) in England, relying on one of the grounds listed in HA 1988, Sch 2, or for an assured agricultural occupancy. How to use these drafting notes: The section 8 notice should take the following form: Section 8 Notice for properties in England These notes are solely for completing the section 8 notice. Note that from 1 December 2022, in Wales, ASTs, ATs and other forms of residential tenancies and licences of properties were replaced with occupation contracts under the Renting Homes (Wales) Act 2016. Existing ASTs...

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Q&As
Section 21 validity: 2013 AST with no EPC or gas certificate

This Q&A considers the requirements in order to serve a valid section 21 notice pursuant to the Housing Act 1988 in circumstances where a six-month fixed term tenancy commenced in 2013 and, thereafter, became a statutory periodic tenancy. The obligations to be complied with when giving a section 21 notice to a tenant became markedly more onerous in practice following the coming into force of the Deregulation Act 2015 (DA 2015) together with the Assured Shorthold Tenancy Notices and Prescribed Requirements (England) Regulations 2015, SI 2015/1646. Notably, DA 2015 stipulates that, for any tenancy starting on or after 1 October 2015 (renewals included), the landlord must supply the tenant with an energy performance certificate and a gas safety certificate before the tenancy begins as a prerequisite. On the face of it, the landlord here arguably appears able to issue a valid section 21 notice, given that the fixed term ended before 2015 and therefore preceded the 2015 requirements...

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