EXTERN EXAMINER CLAIM FORM - Research Masters Degrees

Name:
Address:
Tel: / Email:
Candidates Name: / Candidates Student No:
UCD School
Details of Claim / Description (number of theses examined) / Rate / Amount
Reading Fee, Major thesis on a Research Masters programme
(Please refer to Page 2 for Income Tax details) / €93.84
TOTAL
Please specify currency for Payment

Bank Details for Electronic Payment to your account: (Please complete all fields)

Bank Name

Bank Address:

IBAN

Swift / BIC

(Please contact your bank if details unavailable)

Account No. (Outside Euro Zone)

Routing Number (USA)

Account NamePlease note that UCD cannot be responsible for incorrect bank transfers based on inaccurate or unclear information provided above.

For Residents of Republic of Ireland Only: Please supply PPS No.

APPROVAL
PRINT / Signature / Date
(Claimant)
PRINT / Signature / Date
(Head of School)

Dear Extern Examiner

Re: Deduction of Income tax from non-resident External Examiner Fee payments

From 1 Jan 2013, under a ruling from Irish Revenue, all Irish Universities are required to deduct income tax from fees paid to external examiners. The amount of tax payable is based on a formula which deems 80% of the fee to be taxable in the examiner’s home country and 20% to be taxable in Ireland. The portion deemed to be earned in Ireland is liable to PAYE tax at the rate of 40% and has been applied to your payment as follows:

Total Fee / % of fee taxable in Ireland / Tax deducted / Net fee payable
€250.00
Reading Fee – Special Extern Examiners
Visiting Fee per day – Subject Extern Examiners
Reading Fee – MD Degree
Reading Fee – Professional Doctorate / €50.00 / €20.00 / €230.00
€102.00
Research Masters & MCh Degree / €20.40 / €8.16 / €93.84
€52.00
Minor Thesis Reading Fee – Subject Extern Examiners / €10.40 / €4.16 / €47.84

A net fee payment has now been processed on your behalf and will be transferred directly to your bank account with your vouched/travel expenses.

It may be possible, depending on your own tax position, to request a refund of the tax deducted by contacting the following address with a copy of this letter:

Office of the Revenue Commissioners

Dublin Region

Dublin 2 Revenue District

9/15 Upper O’Connell St

Dublin 1

UCD’s tax reference number is 79124M and this should be quoted on any correspondence to Revenue.

If you have any queries on this matter, please contact John Kenny, Head of Support Unit, Operations Accountant at .

Yours sincerely

UCD Finance

GENERAL GUIDELINES FOR EXTERN EXAMINER
  • All claim forms must be returned to the relevant School in UCD for signature and approval of the Head of School.

  • All claims must be received within three months of visiting UCD
  • UCD will reimburse only the Extern Examiner and will not make payments to any other bodies
  • Form can be downloaded from

Reading Fee
The reading fee for examining a Research Masters is €102, subject to Income Tax (please refer to page 2).
Expenses
Any claims for expenses associated with visiting UCD for an oral examination of a research mastersare reimbursed directly by the School and require the pre-approval of the Head of School.
Bank Details Required
EURO ZONE
Bank Name
Bank Address
IBAN Number
SWIFT/BIC / UK
Bank Name
Bank Address
Bank Account Number
Sort Code / OUTSIDE EURO ZONE
Bank Name
Bank Address
Bank Account Number
SWIFT/BIC
Routing Number (USA)
GENERAL GUIDELINES for UCD schools
1. All claims received from an External Examiner will need to be signed and approved by the Head of School.
2. Once approved by Head of School, completed forms should be forwarded for payment processing to: Stephen Fagan,Extern Examiner Payments, Assessment--UCD Registry, Tierney Building, UCD Belfield, Dublin 4or by email to

Extern Examiner claim forms & claim queries should be addressed to:

Stephen Fagan, Extern Examiner Payments, Assessment, UCD Registry, Tierney Building, UCD, Belfield, Dublin 4.

Tel: 01 7161421 Email

16 March 2016