EIM70702 - Tax treatment of teachers, lecturers and tutors: Committee of Vice Chancellors and Principals guidance: university lecturers: fees and expenses: fees

�9. Fees

Fees paid to lecturers who are employees are taxable under Schedule E.

What action must the employer take?

»Ê¹ÚÌåÓýapp university, college, etc., must operate PAYE and pay any NICs which are due.â€�