Self Assessment - Invigilator

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

Hi
No.
As you already pay class 1 via your PAYE, you would not be liable to class2 but this is still taxable income.

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

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.

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?

Hi
Not unless you have expenses in order to claim a loss to carry forward and  use against a later years profit.

Why are Examiners, Exam Moderators and Exam Invigilators a special case for the purposes of Income Tax Self Assessment?

Hi,
That has been decided by legislation and not for HMRC to comment on.
Thank you.

Can HMRC advise, in general terms, whether Exam invigilators engaged directly and solely by schools for internal school examinations, i.e. not overseen by an External Examinations authority, are subject to NIM74100?

Where a school or educational Trust directly engages and pays staff as employees to perform invigilation duties (which are set by External examination authorities), setting its own rates of payment for these staff, deducting Income tax and NICs, are these employees still subject to treatment per NIM74100? NIM74100 distinctly refers to, "From 6 April 2015, those examiners, moderators, invigilators etc engaged directly by the examining board under a ‘contract of service’ will be chargeable to tax as an employed earner under Pay As You Earn (PAYE). Their earnings will not constitute profits chargeable to income tax under Chapter 2 of Part 2 of the Income Tax (Trading and Other Income) Act 2005. Such individuals will however remain as self-employed earners for NICs purposes and will be entitled to pay voluntary Class 2 NICs (and must also continue paying special Class 4 NICs, where applicable)." It is distinctly silent with regards to staff not so "directly engaged". Perhaps someone within HMRC should take time to rewrite the guidance attached to the Online Tool regarding whether one needs to submit a Self Assessment Tax Return, Step 9, which glibly states, "9. Did you hold a position that affects how you’re taxed? The positions that affect how you’re taxed are: religious minister Lloyd’s underwriter examiner, exam moderator or invigilator share fisherman" That 3rd bullet point could easily be expanded to specify "Directly engaged by an Examinations board".

As a final comment, ESM4150 - Particular occupations: examiners - general, when talking about NICs, states, "This refers to arrangements involving a person who is providing their services to an end client under, or in consequence of, a contract between an Agency and the End Client." I read this to mean that the school or educational trust is the end user, and the Examinations authority is the Agency. This would appear to address the issue of invigilators engaged solely and directly by a school or educational trust; in other words, those staff would not be caught by "The positions that affect how you’re taxed are: religious minister Lloyd’s underwriter examiner, exam moderator or invigilator share fisherman" provisions at Step 9 of the Online Tool. Would you agree?

Hi,
If you are employed under PAYE for the invigilating then you will be exempt from this.
If not, you are classed as being self employed and need to declare in a tax return.
Thank you.

Who would be responsible for re-wording Step 9 of the HMRC Self Assessment Tax Return online tool? I've worked as Exam Invigilator in several schools, colleges and Adult Education facilities over many years and have met scores of fellow invigilators. All were directly employed by an education establishment or a county council. I've yet to meet an invigilator that was employed by an Examinations Board.

Hi,
This would be policy but as some invigilators will be employed by an Examinations Board, this must remain.
Thank you.