Most fees paid by examining bodies are chargeable to tax as employment income. In the majority of cases, tax is deducted from such fees under special arrangements negotiated centrally under Regulation 141 SI 2003 No. 2682. The PAYE Manual at PAYE70245 provides a list of the bodies covered by these special arrangements.

Other payments made by examining boards, which are chargeable to tax as employment income, are subject to PAYE in the normal way.

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