Honorarium

nilocmac

I was given an honorarium of roughly £1800 and am just wondering where it goes on my SA.  I earn about £25000 from regular employment and have some rental income.  Please let there be an a easy answer :-)

penners324

It shouldn't go on your Self Assessment. It's a contribution towards costs

sheramber

penners324 said:

It shouldn't go on your Self Assessment. It's a contribution towards costs

That would depend on if it was reimbursing costs. OP has not said he had costs. 

I think there is a section for ‘ other income not included on supplementary pages’ after savings interest etc

More_complicated_than_that

nilocmac said:

I was given an honorarium of roughly £1800 and am just wondering where it goes on my SA.  I earn about £25000 from regular employment and have some rental income.  Please let there be an a easy answer :-)

It depends what you mean by an "honorarium".  Usually it is a cash payment given for performing a service / expertise and is more of a token rather than a market rate for what was done and if often given to someone who holds an office of some sort.  If that's you it's employment income for tax purposes (and I'd expect PAYE income tax and NIC to have been operated). 

Bookworm105

subject to you confirming what is was for, it is typically treated as noted above, taxable earnings from employment
NIM02205 - Class 1 NICs: Earnings of employees and office holders: Honoraria and similar payments - HMRC internal manual - GOV.UK
 

if you are in fact a "volunteer" then work your way through this guidance - it has 2 outcomes: a) declare as employment or b) as misc income as the case warrants
Payments to volunteers | Low Incomes Tax Reform Group

nilocmac

Thank you everyone for your contributions as with most things there is no easy answer.  'I think there is a section for ‘ other income not included on supplementary pages’ after savings interest etc is the best option for my situation.  It's knocked my refund down by a few hundred £s but better to keep everything above board.