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Posted Mon, 27 Mar 2023 16:43:07 GMT by debmo
I am employed by a UK university. Outside of work I was invited to undertake PhD external examination for an Australian University. I have received a small payment (less that £300), this has just been paid in to my personal account. Do I need to declare this for tax purposes and if so how? This is the only payment outside my usual work received.
Posted Thu, 30 Mar 2023 14:33:56 GMT by HMRC Admin 25
Hi debmo,

The guidance here: 

Check if you need to send a Self Assessment tax return

Advises that as you were in receipt of foreign income, you must complete a Self Assessment Tax return and declare the foreign income, regardless of how much the income was.

Thank you. 
Posted Thu, 30 Mar 2023 21:12:25 GMT by debmo
That's so prohibitive for the global academic community. It will prevent the sharing and supporting of research development in nursing care.
Posted Thu, 30 Mar 2023 22:53:38 GMT by debmo
But thank you anyway for providing the information

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