Tax on external examining

Cornish_mum

Hi I am doing my first lot of external examining at a University that is not my normal employer, for this I can claim a fee £150. I was wondering if this would count under the 2017 “£1000 extra casual income/ annum” allowance or whether I need to do a self assessment? I have read HMRC guidance but am none the wiser.


Any tax savvy academics have any idea about this. Of course both my University and the other one say they can give me no advice about this matter.

unholyangel

https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm4150

00ec25

Cornish_mum wrote: »

I was wondering if this would count under the 2017 “£1000 extra casual income/ annum”

1. it is not "casual" income.
it is either self employment (trading) income and /or property rental income

2. "external examining" is far too vague
do you mean
- first degree? = employment income
- or master/doctorate? = self employment (aka "trading") income
https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm4151

3. "examiner" is a specific category where you are always required to submit a self assessment . see Q7 (I agree this conflicts with pt 1 above if SE income <£1k)
https://www.gov.uk/check-if-you-need-tax-return

7 Did you hold a position that affects how you’re taxed?
The positions that affect how you’re taxed are:

• religious minister
• Lloyd’s underwriter
• examiner, exam moderator or invigilator
• share fisherman

Cornish_mum

Thanks all. I appreciate the detailed responses to my very naive question. The links were really helpful.

It’s for a second degree so it’s not employment but self-trading. It looks like it’s definitely a tax return for me as I think I would fall under an examiner category.