British Universities Finance Directors Group (BUFDG) have recently developed guidance that is designed to simplify the decision process in terms of the employment status of certain roles which are common throughout the higher education sector. The document has been presented to HMRC for information in the spirit of cooperation and courtesy. The list has been limited to the most common roles within universities rather than an attempt at 100% coverage. The BUFDG guidance will be used in conjunction with the Payroll & Tax Team’s existing guidance and procedures put in place for determining employment status, including under IR35 regulations. Best practice is for the assessment and status determination to be carried out in advance of an engagement starting so that there is upfront clarity and transparency for workers on the tax status of their engagements and the correct route for payment (HR/casual payroll or Accounts Payable). Following feedback received on the format and accessibility of the Employment Status Questionnaires, these documents are now available as webforms from Direct Taxes Information on the Tax Team page, where further information and guidance is also available. The forms can also be accessed via the Payroll Services page and Payroll Forms. For queries please email Tax@ed.ac.uk. If you think there are any major role types or categories missing from the new BUFDG guidance please email the Finance Helpdesk at Finance@ed.ac.uk so we can refer this back to BUFDG. This article was published on 2024-07-01
