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Posted Wed, 11 May 2022 07:36:34 GMT by fryderykchopin
I am academic staff in a UK university (University A) and last year I was invited to be external examiner in a PhD viva examination for another UK university (University B). Not sure if relevant, but I used to work for University B many years ago, and currently I work for University A only. University B paid me £175 as fees for the external examiner service. Their fees claim form says that "Research Degree Examiners may be regarded as self-employed so payment will be made gross." Based on this, I would assume that I can claim my trading income allowance, so I don't need to include the £175 fees paid by University B in my tax return. Is this assumption correct? However, I'm confused because University B has given me a P45 form that states £0 as the total pay and total taxes in this employment and has reported these figures to HMRC, so my self assessment account shows two employers in the 2021-22 tax year (University A and University B), with the correct income reported by University A and £0 reported by University B. In addition to this, University B has also given to me a payslip with the payroll number I had when I used to work for them in the past, showing the £175 that I have received from them. What should I do about this? In my draft return I have declared 2 employers this tax year and entered a £0 pay/tax for University B (based on what the P45 says), but I'm not sure if this is the right way to proceed. Thank you
Posted Fri, 13 May 2022 14:42:35 GMT by HMRC Admin 10
If this is self employed income and this amount is under the £1000 allowance then this will not need to be declared.
If they have entered zero as income then this will not affect your tax.
It is unusual to put this through payroll if it is classed as self employment.
You may wish to speak to them to ensure HMRC does not receive a P45/60 with the payslip figure.
If not then you can leave the return as you have submitted and use the trading allowance against University B income.

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