Determine Nature of Payment (to Individuals)
Payments to individuals fall into two categories, each of which is treated differently:
1. Appointments and engagements
Any payment made to an individual in return for the provision of work or services is treated as an appointment or engagement. This includes the following types of payment:
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Employment payments to staff
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Payments to students in return for work done by them
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Fee payments to visitors (lecturers, speakers or external examiners)
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Payments to consultants or individuals in return for services provided
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Payments to agency workers
2. Expenses, benefits and other payments
Any payment made to an individual as reimbursement of allowable expenses incurred by them whilst undertaking work for the University is treated as an expense payment. This includes reimbursement of expenses incurred by:
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Staff
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Visitors (including academic visitors) where only actual allowable expenses are covered
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Students (including payment of bursaries and scholarships)
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Any other individual entitled to make such claims
Payments made on behalf of individuals by the University may also be treated as expense payments where they cover allowable expenses.
The University Expenses and Benefits Guide provides detailed guidance on which expenses and payments are allowable.
Where payments are made to individuals, or on behalf of individuals, which are not specifically allowed within the Expenses and Benefits Manual, then they are likely to be taxable benefits. If this is the case then the University usually has to account for tax at the point of payment.
Where expense payments – either tax-allowable or otherwise – are made, refer to the Pay Expenses process for further guidance.
Contact details
For further information, please contact:Payments Team
Telephone: 01865 - (6)16016 or (6) 16103