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Posted Wed, 04 Jan 2023 11:05:13 GMT by PJE
I am an academic employed by a UK university. For tax year 21/22, I also earned some income from external activities at other universities. I am not employed by these other universities. Specifically, I earned about GBP1,000 for acting as an external examiner at another UK university and about GBP1,500 for acting as external supervisor at a third UK university. I have two questions: 1) I am confused as to whether this income falls under "miscellaneous income" or whether it has to be treated as self-employment? Can you clarify? 2) I assume that this income - whether self-employed income or miscellaneous income - will attract the GBP1,000 allowance. Am I supposed to deduct the allowance myself when entering the figures in my online tax return? In other words, I am supposed to only enter GBP1,500 on the tax return?
Posted Tue, 10 Jan 2023 16:15:02 GMT by HMRC Admin 19

This income would be treated as self employment income.  

You will have a choice of claiming £1000 trading income allowance or claiming expenses. You cannot claim both. Although the sources of the income are different, the work undertaken is the same.

You would be able to add the turnover of each location together, to give a gross profit and then enter £1000 in the trade income allowance box.

Thank you.
Posted Tue, 10 Jan 2023 18:17:45 GMT by PJE
Thank you. I was external examiner at one more university, but this university deducted the tax before paying my fee (of about £150). I can see this income under the PAYE tab in the HMRC app. I’m uncertain where to add this income in my tax return since the tax has already been secured via PAYE but I was not an employee at this university? - Do I put it under Employment or under Self-Employment? - If it goes under Self-Employment, do I put the gross amount even though the tax was already deducted? Thank you.
Posted Fri, 13 Jan 2023 13:49:28 GMT by HMRC Admin 5

As tax already deducted, this should be added as another employment on your return.

Thank you.

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