Determine Employment Status
Potentially, any payment made to an individual, other than a payment for goods or a reimbursement of allowable expenses, is a taxable employment-related payment. Under PAYE Regulations, the University is required to deduct income tax at source from all payments made in the nature of employment. If it does not (either deliberately or accidentally) then HMRC (the UK Tax Authority, Her Majesty’s Revenue and Customs) will seek to recover what it determines to have been the tax due – plus interest – from the University rather than from the individual concerned.
| It is imperative, therefore, that any payments to individuals which might be in the nature of employment are given full consideration before they are paid and the correct status and means of payment identified for them. |
To aid this process, the following decision trees and links are provided. More information and detail is also provided in Section 5 of the University Payments Manual.
- Employment status decision tree
- Payroll decision tree
- Visiting lecturers, speakers and teachers decision tree
- External examiners decision tree
- Consultancy
Contact details
For further information, please contact:Payments Team
Telephone: 01865 - (6)16016 or (6) 16103