At Bolton Institute, all Fees are subject to Income Tax and National
Insurance Contributions unless the Examiner is self employed. Then
itbecomes complicated because then the Fees are only subject to
National Insurance Contributions.
Thankfully we do not have any Examiners who are self employed.
All expenses are NOT subject to Tax & N.I.C. Our Examiners work
from home and when they visit the Institute it is because they must
do in order to perform their duties. Any such expenses incurred
cannot be termed as ''ordinary commuting'' as with Visiting Speakers.
------- Forwarded Message Follows -------
Date: Fri, 24 Sep 1999 14:22:43 +0100 (BST)
Priority: NORMAL
Subject: External Examiners' Expenses and Fees
From: Maggie Park <[log in to unmask]>
To: [log in to unmask]
Reply-to: [log in to unmask]
Could you please let me know how your institution
implements the tax laws on external examiners fees and
expenses.
What and whom do you tax?
We seem to have a very confusion regime here at the moment.
----------------------
Maggie Park
Assistant Secretary
(Examinations & Timetabling)
Academic Section
University of Aberdeen
King's College
Aberdeen AB23 3FX
E-mail:@abdn.ac.uk
Tel: 01224 272963
Miss Joanne Carney
Examinations & Academic Quality Administrator
Academic Affairs Office
Bolton Institute
Deane Road
Bolton
Tel: 01204 903452 or e-mail: [log in to unmask]
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