HMRC legislation has existed since April 2017, which affects how the University engages with external parties for services to the University. For example, if there has been no physical exchange of goods, instead an exchange of knowledge has taken place.
Please contact the Library Finance Team before the commencement of any service to prevent potential delays. A Determination of Employment (DOE) must be filled out, which will ascertain whether payment will be processed via Payroll, which will be subject to N.I and PAYE, or through the supplier route.
Guidance from Payroll is outlined below:
