PAYE70245 - PAYE operation: specific employments: examining bodies - fees to examiners

Introduction
Table of examining boards, universities and authorised examining bodies
Special arrangements
Form P524
Form P525
Repayments - evidence of tax deducted 

Note: This guidance relates to the operation of Examination Schemes for tax years up to and including 2013-14. From 2014-15 onwards these schemes will operate under standard PAYE arrangements.

Introduction

This subject sets out the special arrangements for the operation of PAYE when payments are made to examiners by the examining bodies listed below.

Other instructions covering

  • Payments to examiners are in the Employment Status Manual (ESM) at ESM4150 - ESM4152
  • Setting up PAYE schemes for examining bodies are at PAYE20115 and PAYE20116 

You should contact the PAYE Technical Advice Team, Shipley if you receive a request to operate a PAYE special arrangement from an examining body not listed here.

Top of page

Table of examining boards, universities and authorised examining bodies

Examining Board / Authorised examiner

Ref

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

# The Qualifications and Curriculum Authority (QCA) contracts out the marking of tests. The bodies that handle the marking on behalf of the QCA employ the markers and qualify to use the special arrangements below.

Top of page

Special arrangements

The following PAYE special arrangement has been agreed with the examining bodies listed above

  • Forms P45, P46 and P60 are not issued
  • No tax is deducted from payments made to an examiner who completes the declaration of non liability to tax on form P524
  • Tax at basic rate is deducted from all payments if no declaration is made on form P524
  • A certificate of tax form P525 is provided to examiners who have been taxed
  • A return is sent to the responsible Employer Unit with a list of payments made to
    • Those who have completed the P524 declaration
    • Those taxed at basic rate

You should note that

  • Coding allowances should not be allocated against these payments
  • Code instructions should not be sent to any of these Employer Units
  • Class 1 NICs are not due

If an individual disputes that the payments are taxable, refer the papers to Personal Tax Customer, Product & Process, PAYE Technical Advice, Solihull.

Top of page

Form P524

Form P524 provides a statement that the examiner has no regular employment. It should be completed by the examiner for the examining body before payment is made showing the

  • Tax year
  • Individual’s name, address and NINO
  • Paying body

It is sent to the Employer Unit with the end of year return.

Top of page

Form P525

Form P525 has the following information

  • Tax year
  • Individual’s name, address and NINO
  • Payer's name, address, Employer Unit and reference
  • Details of the examination for which the payments were made
  • Amount paid and tax deducted
  • Expenses reimbursed but not included with pay

Duplicate forms P525 will not be provided, but pay and tax details are available from the Employer Unit.

Top of page

Repayments - evidence of tax deducted

Pay and tax details on form P525 or provided by the Employer Unit may be accepted as evidence for repayment.