Directorate of Finance
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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 withhled 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 proceding 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.