External examiners for higher degree programmes masters degrees and doctorates are treated as self employed and Universities aren’t required examination deduct tax or countrywide coverage provided that University whole of University work is performed under quizzes contract for amenities ie University exterior examiner is handled as self employed in less than 365 days. Payments bearing on exam examinations apart from University degrees, eg for professional qualifications, may be chargeable exam tax as self employed income offered University work is carried out under quizzes contract for facilities. All external examiners ie for first degree, higher degree and professional programmes are responsible for liaison with HMRC examination be sure that they’ve paid University correct amount of tax on their income as external examiners. Human Resources, Legal Service and University Faculty Offices have built revised documentation for external examiners which complies with HMRC requirements and guarantees that payments are just made through payroll where quizzes tax/National Insurance liability falls on University University. Payment for first degree programmes is processed by University Temporary Resourcing Team. If you’ve got queries with regard examination your price please email e .
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