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Posted Mon, 30 Oct 2023 18:00:04 GMT by Isaac254 Chadwick
Hello I worked as an external examiner for two universities in tax year 2022-23, receiving less than £1000 in total. This was my only employment income in that tax year, as I had retired from my permanent job early in 2021. I was therefore effectively working on a self-employed basis. The two universities each deducted tax at source, totalling £160. I have seen that other academics have claimed trading income allowance and not paid tax on the first £1000 of their income as examiners. However I have already paid tax. Is it possible to claim this back, and, if so, can I do this through my self-assessment form? Thanks in advance for your advice.
Posted Wed, 01 Nov 2023 13:35:16 GMT by HMRC Admin 25 Response
Hi Isaac254 Chadwick,
Yes, you would need to complete a Self Assessment tax return (SA100) and SA103F, declaring the tax taken off at box 82 on page SEF4.
You can either claim expenses or the business income allownance of £1000.00, but not both.
Self-employment (full)
Thank you. 
Posted Fri, 10 Nov 2023 16:44:45 GMT by Isaac254 Chadwick
Hello Thanks so much for your reply. I am currently completing SA100. Is there an electronic version of SA103F which I attach so that I cam submit everything online. I'm aware that the deadline has passed for paper submissions. If I can't submit SA103F online along with SA100, can I do a separate paper version of SA103F and submit that at any time? Thanks in advance for your advice.
Posted Fri, 10 Nov 2023 16:45:15 GMT by Isaac254 Chadwick
P.S. It may or may not be relevant, but I am in receipt of an occupational pension.
Posted Mon, 13 Nov 2023 15:23:16 GMT by HMRC Admin 17 Response

Hi ,
 
When tailoring your return, you can tick the option for pensions .


Thank you. 
Posted Mon, 13 Nov 2023 15:25:45 GMT by HMRC Admin 17 Response
Hi ,
 
In the tailor your return section of the online tax return, tick 'yes' to self employment, complete the appropriate boxes and save and continue. 

When you are in the sect 4 - fill in your return, select 'yes' to turnover over £85000,
so that you get the SA103F boxes to complete .

Thank you. 

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