Date sent: Thu, 30 Sep 1999 11:49:46 +0100 (BST)
Priority: NORMAL
Subject: External Examiners Expenses <fwd>
From: Maggie Park <[log in to unmask]>
To: [log in to unmask], [log in to unmask]
Send reply to: [log in to unmask]
>
> On Thu, 30 Sep 1999 11:46:37 +0100 (BST) Maggie Park
> <[log in to unmask]> wrote:
>
>
> > We are still having a difference of opinion on external
> > examiners expenses with our finance office.
> >
> > I asked this list last week how you pay your external
> > examiners and so far no other university has let me know
> > that they take tax off the EXPENSES of their external
> > examiners.
> >
> > Our Finance Director is still not convinced and has stated
> > the following:
> >
> > "In response to your initial query we sought specific
> > > guidance from HM Inspector of Taxes on the taxation of
> > > external examiners fees and expenses. This confirmed that
> > > this universities current practice conforms with Inland
> > > Revenue guidance. We have no choice on the question of
> > > compliance. It has however been suggested that direct
> > > arrangement and payment of external examiners travel etc
> > > costs by the university may offer a way round the
> > problem."
> >
> > Could you please let me know if you arrange the travel etc
> > for your external examiners or if you just refund their
> > expenses without deducting tax?
> >
> >
> > ----------------------
> > 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
> > Fax: 01224 272050
I believe our Finance Office has had this debate with the local Tax
Office and we do not tax expenses, but nor do we directly pay for
examiners' travel etc. - we continue to refund them.
Joe Taylor
Academic Office
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