Re the E mail from Maggie Park, which has been forwarded to me to deal with,
the University of Swansea deals with payments to External Examiners as
follows:-
1) For NI purposes, they are treated as self employed and therefore no NI
contributions are deducted.
2) Tax is deducted at BR from payments for Initial Degrees.
3) Payments for Higher Degrees are paid gross according to instructions from
the Special Office of the Inland Revenue on 31st March 1983.
4) No deductions are made from expenses.
I hope this is of some help.
Linda Howell
Payroll Manager
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