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  • Honoraria

    I am a full-time UK academic at a London university. I do not currently complete a self-assessment tax return as my income from fees etc has never exceeded the annual £1000 allowance for "self-employed" income. I will receive a "travel allowance/honorarium" to cover the costs of attending an international academic conference following an invitation to participate from the conference organisers. The actual costs of travel and accommodation will be lower than the amount that I will receive. What, if anything, is considered income in such circumstances? Is it difference between my expenditure on the trip and the amount received? Or is it the overall amount received (perhaps with some tax deductions for allowable expenses for travel to the relevant country as set out: https://www.gov.uk/guidance/expenses-rates-for-employees-travelling-outside-the-uk)? Or equally, given I could reasonably have spent the full amount on travel, is this not considered income at all?