HM Revenue & Customs

Examiner, invigilator or set examination/test questions

A person holding employment in which they're responsible for the conduct or administration of any examination leading to any certificate, diploma, degree or professional qualification and under that employment are either:

is to be treated as self-employed earner for National Insurance Contributions (NICs) purposes, provided the work they do under the contract pertaining to that employment is to be performed in less than 12 months.

If engaged directly by the examining board under a 'Contract of service' and chargeable for tax as an employed earner, HM Revenue & Customs (HMRC) will send you a bill once a year to pay Class 2 NICs voluntarily, if you wish.

HMRC will not register you for Self Assessment, however, if you need to register for Self Assessment for another reason, follow the link below (on the GOV.UK website) to complete form SA1.

SA1 - Register for Self Assessment and getting a tax return