Subject expenses and role-play
We hold a dispensation from the Inland Revenue to cover payments for Subject Expenses/Clinical Trials Studies that are below the NI threshold, currently £139 per week; these payments do not need to be seen by the casual payroll team and can be paid directly to the individual via Accounts Payable.
Payments exceeding £139 per week should be sent to the Casual Payroll Section on payment request forms and will be paid through the T List. Their NI numbers or their nationality is required on the form and gross payment will be made via Accounts Payable.
You may pay subject expenses and any associated travel up to a maximum of £50 through Petty Cash; although you must for Internal Audit reasons have a signed receipt that can be verified. For further information, please refer to Section 4.8 in the Payments Manual.
Payments for Role-play have been cleared as gross payments by the tax office. The payments require the individual's NI number to be clearly written on them. Submit either a payment request form or the individual's personal invoice directly to Casual Payroll for authorisation before processing, as the fees are declarable to the Inland Revenue and need to be reflected on the T list.