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Posted Fri, 04 Nov 2022 15:22:18 GMT by reh311
I am a full-time UK academic at a London university. I do not currently complete a self-assessment tax return as my income from fees etc has never exceeded the annual £1000 allowance for "self-employed" income. I will receive a "travel allowance/honorarium" to cover the costs of attending an international academic conference following an invitation to participate from the conference organisers. The actual costs of travel and accommodation will be lower than the amount that I will receive. What, if anything, is considered income in such circumstances? Is it difference between my expenditure on the trip and the amount received? Or is it the overall amount received (perhaps with some tax deductions for allowable expenses for travel to the relevant country as set out: https://www.gov.uk/guidance/expenses-rates-for-employees-travelling-outside-the-uk)? Or equally, given I could reasonably have spent the full amount on travel, is this not considered income at all?
Posted Wed, 09 Nov 2022 12:53:55 GMT by HMRC Admin 32
Hi,

The link you have referred to is for PAYE employees and not relevant to self employed.

You would declare the payment as income received and then deduct the actual expenses incurred for the travel and accomodation.

Thank you.

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