ESM4151 - Particular occupations: examiners - status
The special arrangements for deduction of tax described in ESM4150 apply to payments made in respect of the duties of examiners, markers, invigilators, and question setters and for all related duties in any way connected with
- GCSE and ’A' level examinations conducted by the various examining boards, and
- first degree examinations conducted by universities
- National Curriculum Assessment Tests.
Note that examiners may have various other titles, for example
moderator, chief examiner or assistant examiner.
Payments made to external examiners engaged by universities
for masters' degrees and doctorates generally fall to be treated as
trade profits with liability for Class 2/4 NICs.
Payments relating to examinations other than GCSE, ‘A'
level and university degrees, for example for professional
qualifications, may be chargeable to tax as trade profits with
Class 2/4 NICs liability or under Schedule E/as employment income,
depending on whether a contract of employment exists (see
ESM0506).
