Note: This guidance relates to the operation of Examination Schemes for tax years up to and including 2013 to 2014. From 2014 to 2015 onwards these schemes will operate under standard PAYE arrangements.


This subject sets out the special arrangements for the operation of PAYE when payments are made to examiners by the examining bodies listed below.

Other instructions covering

Payments to examiners are in the Employment Status Manual (ESM) at ESM4150ESM4152

Setting up PAYE schemes for examining bodies are at PAYE20115 and PAYE20116

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