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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.2 Office or employment /Status of particular occupations determined by statute / E4.227F Status of academic support staff—examiners moderators and invigilators
Commentary

E4.227F Status of academic support staff—examiners moderators and invigilators

Personal and employment tax

Examiners, moderators, invigilators and similar staff, and individuals who set questions or tests, are to be treated as self-employed for NIC purposes if their services are provided1:

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    (a)ÌýÌýÌýÌý to a person responsible for

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