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Posted Tue, 28 Nov 2023 17:29:45 GMT by
I am an exam invigilator - casual worker at a school.  I'm under PAYE (the school pays me income after deduction of my income tax and NIC).  I have done the online checker tool "Check if you need to send a self assessment tax return" and my answers are all "no" except that my job position is an exam invigilator. Can I be exempted from submitting a self assessment if I don't intend to make any Class 2 NIC? Thanks
Posted Thu, 30 Nov 2023 12:54:09 GMT by HMRC Admin 10
Hi
No.
As you already pay class 1 via your PAYE, you would not be liable to class2 but this is still taxable income.
Posted Thu, 30 Nov 2023 18:10:33 GMT by
Sorry, I'm not sure if I understand your reply correctly. My taxable income is below 12,570. 1) Does this mean that I have to submit a self assessment for my invigilator job? 2) If so, that means ALL invigilators need to do self assessment even under PAYE? Thanks
Posted Mon, 04 Dec 2023 12:53:14 GMT by HMRC Admin 19
Hi,

The Self Assessment criteria tool advises that ""examiner, exam moderator or invigilator"", must complete a Self Assessment tax return, even if the income is below the personal allowances.

Check if you need to send a Self Assessment tax return

Thank you.
Posted Mon, 04 Dec 2023 13:32:37 GMT by
Thanks for your relies. Just one last question. As this is a casual job, do I still have to do self assessment if I earn zero income from the invigilator job for the tax year?
Posted Wed, 06 Dec 2023 15:19:05 GMT by HMRC Admin 10
Hi
Not unless you have expenses in order to claim a loss to carry forward and  use against a later years profit.

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