Chaucers2018

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?

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".

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?

Trying to establish if I need to submit S/A tax return. My only income is Civil Service Pension (taxed at source), some Bank Interest (less than £1,000 p.a.), and wages while temporarily employed directly by school to invigilate external examinations (taxed at source). The On-Line guide to whether I need to submit a tax return makes a blanket statement about "examiner, exam moderator or invigilator" affecting how I am taxed, but I believe this is directly as a consequence of NIM74100, which distinctly relates to "examiners, moderators, invigilators etc engaged directly by the examining board under a ‘contract of service’ " If someone is solely engaged as an short-term employee by a school, having paid tax and NI through that payroll system, why is there a requirement for an S/A return.