As a diner with HGEM, you are not employed by us. This means you are responsible for understanding and managing your own tax obligations, including how to declare any income, fees, or reimbursements.

• Review official guidance from your local tax authority

• Contact HMRC (or the relevant tax authority in your country) directly for clarification

• Consider seeking advice from a qualified tax professional if needed

Helpful Resources

The following resources may help you better understand how to declare income and expenses. Please note these are provided for reference only and do not constitute financial advice:

UK (HMRC): Other taxable Income 2025 (HS325) - GOV.UK

Ireland (Revenue): Repayment of expenses

HGEM cannot advise on:

• Whether specific payments should be declared

• How to complete your tax return

• Your individual tax situation

For accurate and personalised guidance, you must contact HMRC or a qualified tax advisor directly.