Special circumstances

Graduate Teaching Fellowships

1. Graduate Teaching Fellowships (sometime known as Graduate Teaching Assistants or Exeter Graduate Fellowships or Graduate Studentships) are arrangements where postgraduate students are guaranteed a fixed amount of remuneration for teaching a set number of hours. (See Guidance on employing research students) Where Colleges have issued contracts to these individuals they will be set up on Trent HR so that they receive the remuneration in monthly instalments. Within Trent HR, these will be separately identifiable, enabling Colleges to have improved access to data recorded on Trent HR.

2. Colleges should send the completed Starter Form for Payment of Postgraduate Student in Monthly Instalments PD85 to Human Resources, with a copy of the appointment letter no later than the 10th of the month before the first payment.

3. Where a GTF undertakes additional work – whether teaching, demonstrating or administrative/clerical - a claim should be submitted using form PD82.

4. Where Colleges prefer to pay their postgraduate students on a claims basis, they should follow the steps in the section on Procedure for New Claims Payments).

Part-time staff and claims

5. If an individual already holds a part-time employment contract with the University, then any additional work in their employing College/Service must be paid through the payroll as overtime. Colleges/Services are reminded that staff employed on contracts with the University should not be remunerated above 1.0 FTE.

6. Occasionally, staff who have a part-time contract with the University also work on an occasional claims basis in a different College/Service. Where the worker works on a regular claims basis in another College or Service, a second (claims) position will be necessary. The College/Service should follow the steps above (Procedure for New Claims Payments).

External examiners

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.

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.

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