Payments to External Examiners
Payments to External Examiners : Taught and Research programmes
HMRC view external examiners for UG, PGT and PGR degrees slightly differently. In order to comply with these regulations, the following arrangements apply to external examiners.
Deduction of Income Tax from Fee Payments
Examiners - Taught Programmes
The University is required to deduct tax when paying fees to its Examiners. To allow the University to accurately report payments and tax deductions to the Inland Revenue, it will be necessary for Examiners - Taught Programmes to provide their National Insurance number on the claim form for expenses and fees.
Any examiner who has no other employment and where income from all sources does not exceed the threshold for taxation should notify their school contact as soon as possible as it will be necessary to complete a statement to this effect. It is only under these exceptional circumstances that the University may be permitted to pay an External Examiner for a taught programme of study without the basic deduction of income tax.
Examiners - Research Programmes
Exminers on Research Degree programmes are not subject to deduction of income tax and national insurance on fee payments. .
External examiners can claim reasonable expenses incurred in support of their examining work provided they are claimed in accordance with the University's Expenses Policy and Guidance and as agreed with your School.
Expenses are paid without the deduction of income tax if they comply with the expenses policy and guidance. External examiners may be subject to tax on their expenses if their travel can be classed as "home to work". The tax status of the travel must be reviewed prior to the approval of external examiner expenses within the School.
It is a HMRC requirement that all receipts, given in support of a claim, are itemised. All claims should be submitted within three months of being incurred or provide an explanation as to why the claim has not been submitted within that timeframe (see section 4.4). You are welcome to claim expenses at any time throughout the academic session.
It is good practice for you to retain a scan of any receipts submitted in case queries arise.
All payments for fees and expenses are made through BACS with a remittance advice sent to the home address of the external examiner.
Further Help and Assistance
Please contact your school contact in the first instance for queries relating to the fee payments or expenses due to be reclaimed.
Further information for Schools is available here.
- Payroll services
- HR Policies and Guidance
- FPM guidance and training notes
- Foreign currency payment guidance
- HMRC - Employee travel guide
- HMRC - PAYE
- HMRC - Self-assessment
- TAX AID Expenses Guidance