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HMRC internal manual

Employment Income Manual

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? 

The university, college, etc., must operate PAYE and pay any NICs which are due.”