All payment claims relating to External Examiners should be sent to the Registry Division for validation and authorisation for payment through the Salaries Section.
The Salaries Section is responsible for the administration of payments to External Examiners via the Examiners' payroll which is separate from the University's mainstream payroll.
The Salaries Section will only process payment claims authorised accordingly by the Registry Division.
The Salaries Sectione is not able to advise on the amount of fees and expenses payable.
Although external examiners are not employees, they are office holders and therefore taxable under Schedule E. Their fees are subject to tax and National Insurance contributions but the expenses can be paid without deduction.
Payments of fees and expenses to external examiners for higher degrees are paid gross.
Further information regarding tax and National Insurance may be found on the website :