Routes of Engagement
Outcome - In scope of IR35
Based on the information provided, this engagement is in scope of IR35. This means the individual should be treated in the same way as an employee for tax purposes, even if they are engaged through a company or intermediary.
What this means
- The University is responsible for deducting Income Tax and National Insurance contributions at source.
- Payment must therefore be processed through Payroll, not directly to the supplier.
Next step
Please complete the below form and email to the Payroll team email.
Do not raise a purchase order or make payment through Finance systems, as this will not apply the correct tax treatment.