Off payroll workers - IR35
Work out whether a new supplier has to be treated as an employee:
From 6 April 2017, the University is legally required to assess whether a supplier who provides services to us through a Personal Service Company, partnership or agency should in fact be treated as if they were an employee and have PAYE and National Insurance withheld on payments made to them.
Whenever you are engaging with a new supplier, you must use the flowcharts here to determine whether you can proceed on the normal procurement process or whether you need to get Finance to assess the tax employment status of the supplier before proceeding any further.
If, once you have followed the decision flow charts below, you do need to complete the questionnaire to enable the Finance team to assess the employment status of a supplier, the form is here. If you are unsure about whether a form is needed, please contact Stuart Smith to discuss the matter.
Use this flowchart to decide whether a supplier might need to be treated as an employee of the University. If directed to do so by the flowchart, please complete the CSAF1 form below.
Complete this form for suppliers that are self-employed individuals or who are providing services to the University through an intermediary such as a Personal Service Company, partnership or Agency. Use the Supplier Status Flowchart to decide whether you need to fill in this form.
If, following the completion of a CSAF1, it is decided that a supplier falls within the scope of the off-payroll working rules, please send the supplier this form and ask them to complete and return it to the Finance Department.
The document attached sets out the process engagers must follow to have a worker affected by the off-payroll working rules set up in Parabilis and the process to follow to have invoices from those suppliers paid.