External Examiners

To comply with HMRC regulations, the following arrangements apply to External Examiners. 

First degree programmes

External Examiners are taxed at source (PAYE) but are not liable for national insurance deductions – provided that the whole of the work is performed under a contract for services (ie the External Examiner is treated as self-employed) in less than twelve months.

Higher degree programmes

External Examiners for higher degree programmes (masters’ degrees and doctorates) are treated as self-employed and Universities are not required to deduct tax or national insurance – provided that the whole of the work is performed under a contract for services (ie the External Examiner is treated as self-employed) in less than twelve months.

Other programmes

Payments relating to examinations other than University degrees, eg for professional qualifications, will be chargeable to tax as self-employed income provided the work is carried out under a contract for services.

All External Examiners (ie for first degree, higher degree and professional programmes) are responsible for liaison with HMRC to ensure that they have paid the correct amount of tax on their earnings as External Examiners.

Admininstrative arrangements

Human Resources, Legal Service and the Faculty Offices have developed revised documentation for External Examiners which complies with HMRC requirements and ensures that payments are only made through payroll where a tax/National Insurance liability falls on the University.

See flowchart for external examiners.

See payroll forms.

For further information on External Examiners please see the Claims Policy.