External examiner (PhD) fees

I am trying to work out if a self-assessment is required for examining a PhD. Fee being offered is £150. Guidance notes suggest that this is ‘trade profits with liability for Class 2/4 NICs’. As there is a trading allowance of up to £1000 each year, I assume there would be no tax to pay, but would I still need to complete a self assessment?

Hi afm0987,
 Please check if you need to send a Self Assessment tax return here:
Check if you need to send a Self Assessment tax return
Thank you. 
 

The tool doesn't help. The last question asks if you hold a position that affects how you are taxed. It lists 'examiner, exam moderator or invigilator' as one of the positions that affects how you are taxed. But the manual at https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm4151 indicates that the 'special arrangements' relate to examiners of only GCSE and ’A’ level exams, first degree examinations conducted by universities and National Curriculum Assessment Tests. It states that "Payments made to external examiners engaged by universities for masters’ degrees and doctorates generally fall to be treated as trade profits with liability for Class 2/4 NICs." Basically, I need to know if examining a PhD thesis *specifically* rather than other kinds of examining work, is counted as a position that impacts how I am taxed, as that is the only reason why I would need to submit a Self Assessment.

Hi,

If your income totalled £150, this would be covered by the £1000 trading allowance and as such, no return is necessary.

Thank you.