From 6 April 2017 new HMRC legislation will come into force. The new legislation will apply when buying services, whether you are paying an individual, an agency, or the individuals own company (known as a Private Sector Company (PSC)). This legislation does not apply to large companies who employ multiple staff to perform services on behalf of their company.
The new legislation aims to make sure that individuals providing services in the same manner as an employee, pay the same tax and national insurance.
In order to determine if this new legislation applies please complete the new online tool provided by HMRC which can be found at the following link: https://www.gov.uk/guidance/check-employment-status-for-tax (this will take you to an external website).
Full guidance can also be found in the following document: Off Payroll Workers Guidance Notes (PDF, 715 KB)
Change to Payment Process - June 2013 (PDF, 189 KB)
For payments to be made to non-employees of the University for work done, please review the Payment of Services Policy (PDF, 299 KB), before the work is undertaken.
If an individual is submitting an invoice, please ensure a Fees Personal Details (PDF, 56 KB) form is completed and attached to the invoice. Without this form, no payment will be made on the last working day of every month.
External Examiners should complete the appropriate form below:
- External Examiners Personal Details Form Taught Post and Undergraduate (PDF, 367 KB)
- External Examiners Expenses Form (PDF, 319 KB)