Information for external examiners
HMRC view external examiners for first degree and higher degrees slightly differently, for further information please see the HMRC web pages. In order to comply with these 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.
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.
Payment for first degree programmes is done via the Pay team. If you have queries with regard to your payment please contact them on 01392 723085 or email firstname.lastname@example.org
Payment for higher degree programmes is done via the accounts payable office. If you have queries with regard to your payment please contact them on 01392 722777 or email email@example.com.
The payment of external examiners for taught programmes is authorised through Colleges.
Please see here for the following Contracts for Services:
- Contract for Services for External Examiners - Undergraduate Programme ,
- Contract for Services External Examiner Postgraduate Taught,
- Contract For Services External Examiner PGR Pre thesis
Please see here for the Contract for Services for External Examiners - Research Programme.
For additional information see the External Examiner PGR Handbook