Go
Tax and national insurance

Why have you deducted income tax?

Under an arrangement with HM Revenue and Customs we are obliged to deduct income tax at the basic rate of 20% unless you complete a P524 form in advance. P524 forms will be available at theApplication of the mark scheme training day.

 

What do I do if I am liable to pay tax at a higher rate than basic?

If you are liable to pay tax at a higher rate than basic, you should seek advice from HM Revenue and Customs or your own financial adviser.

 

Will I receive documentation to prove income tax has been paid?

Yes, you will receive documentation to prove income tax has been paid.  At the end of the tax year 2008-09, you will receive a form P525 certificate of tax deducted detailing the income tax deducted and expenses paid gross. 

 

What do I do if I do not want income tax deducted from my fees?

If you do not want income tax deducted from your fees, you can request a P524 form by emailing markers@testoperations.org.uk or you can visit your local HM Revenue & Customs office to collect the form.

 

Can I request a P524 form?

You can request a P524 form by emailing markers@testoperations.org.uk or you can visit your local HM Revenue & Customs office to collect the form.

 

Am I liable for national insurance deductions?

You are not liable for national insurance deductions. Under an arrangement with HM Revenue and Customs neither you nor ETS Europe are liable for national insurance contributions.

 

I was emergency taxed, what do I do?

If you earn less than £5220 per year you will need to complete a P524 form where you will be taxed on a nil tax code. If this does not apply to you, then you will be taxed at basis rate.

 

I only have a temporary NI number, what can I do?

We are unable to hold temporary NI numbers in our system. Please email or post us your bank details so we can make the necessary payment to you.

 

National Assesement Agency