Routes to Payment

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<table> <tr> <td style="text-align: right">Please enter your name</td> <td> <<textbox "$myname" "" >> </td> </tr> <tr> <td style="text-align: right">Please enter the name of the Worker or supplier</td> <td> <<textbox "$suppliername" "">></td> </tr> </table> Is the engagement for the supply of goods? [[YES->Trade Supplier][$answers.push("Is the engagement for the supply of goods?"), $answers.push("YES")]] [[NO->Agency][$answers.push("Is the engagement for the supply of goods?"), $answers.push("NO")]] <div class="note"><span class="head">Note:</span> Supply of a design is a supply of services. </div>

<h1 class="endpoint">Trade Supplier</h1> Finance will set the supplier up as a trade supplier if this is a new supplier request. A PO should be raised and a valid tax invoice from the supplier submitted in the usual P2P way. The invoice will be settled as part of the weekly supplier payment run (and provided the P2P process is followed in full) within the 30 day supplier terms. <<button "Print out your route to payment journey">><<script>>setup.writePDF('Trade Supplier', Story.get(passage()).text);<</script>><</button>> <div class="note"><span class="head">Note:</span> Limited company, or other corporate body, invoices must contain the company name and be for payment to a company bank account. The invoice must be compliant with HMRC guidance and include a company registration number and a VAT registration number (where VAT registered). Note: QMUL will not pay non-compliant supplier invoices. Refer to HMRC website for information. All payments to an individual that are processed through the Accounts Payable section will be declared to HMRC in accordance with HMRC regulations. </div> <div class="note">The worker ''MUST NOT'' be provided with: <div class="important"> * QMUL staff access pass; only contractor pass is allowed, * QMUL email and/or intranet log in details, they should use their business email and any data required should be downloaded and sent across in a secure format, * unrestricted use of QMUL facilities, * QMUL desk, land line phone extensions, mobile, laptop etc. * attending staff events such as Christmas parties, team bonding events etc. * taking on other management tasks The worker also must not be controlled by QMUL in regards to how, where and when they work, with some exceptions to when and where, if the task is related to a special location or time (e.g. supplier engaged to provide entertainment at an event). There should be no regular one-to-one meetings where individual performance is closely monitored and appraised. If there is any significant change in the engagement you must let finance know immediately. </div> </div>

Are you purchasing services from a recruitment agency? E.g. an agency will supply a worker to do the job (regardless of whether it is a consultant, health worker, AV engineer, clerk, maintenance etc.) [[YES->Agency Direct Employ][$answers.push("Are you purchasing services from a recruitment agency?"), $answers.push("YES")]] [[NO->Limited Company][$answers.push("Are you purchasing services from a recruitment agency?"), $answers.push("NO")]]

Is the agency employing the worker and deducting PAYE and NI from their salary? [[YES->Trade Supplier][$answers.push("Is the agency employing the worker and deducting PAYE and NI from their salary?"), $answers.push("YES")]] [[NO->Tax Manager Special][$answers.push("Is the agency employing the worker and deducting PAYE and NI from their salary?"), $answers.push("NO")]]

<h1 class="endpoint">Contact Tax Manager - Special Rules Apply</h1> You must contact our Tax Manger <span class="important">BEFORE THE WORK STARTS</span> and <span class="important">THE CONTRACT IS SIGNED - SPECIAL RULES APPLY!</span> <<button "Print out your route to payment journey">><<script>>setup.writePDF('Contact Tax Manager - Special Rules Apply', Story.get(passage()).text);<</script>><</button>>

Will the proposed supply be provided by a Limited Company, Partnership, Public Limited Company, University, NHS, Council, Government Body, Registered Charity or other registered corporate body? [[YES->Intermediary][$answers.push("Will the proposed supply be provided by a Limited Company, Partnership, Public Limited Company, University, NHS, Council, Government Body, Registered Charity or other registered corporate body?"), $answers.push("YES")]] [[NO->Non UK Resident][$answers.push("Will the proposed supply be provided by a Limited Company, Partnership, Public Limited Company, University, NHS, Council, Government Body, Registered Charity or other registered corporate body?"), $answers.push("NO")]] <div class="note"><span class="head">Note:</span> The worker engaged to complete the work should provide this information, if they are not sure they should ask their accountant. A self-employed individual is not a registered corporate body. </div>

Is the supplier an Intermediary? [[YES->Non UK Overseas][$answers.push("Is the supplier an Intermediary?"), $answers.push("YES")]] [[NO->Trade Supplier][$answers.push("Is the supplier an Intermediary?"), $answers.push("NO")]] <div class="note"><span class="head">Note:</span> Typically an intermediary is a small limited company or partnership that has a sole or few directors; the contractor and/or family members, who owns most or all of the shares. The contractor’s Personal Services Company (PSC) generally supplies services personally to end user clients, either directly or via an agency. The services are delivered by the contractor who is also the owner and director of the business or partnership. It will be necessary to review the company information on Companies House [[https://www.gov.uk/get-information-about-a-company]] to establish how many owners and directors there are and the control structure. The full definition of a PSC is as follows: A Personal Services Company is one where an individual, associate or family member has: * Control, or have the ability to control, more than 5% of the ordinary share capital of the company directly or indirectly, or; * Have, or are entitled to acquire rights to more than 5% of dividends from the company, or; * Possess, or are entitled to acquire rights over more than 5% of the assets that would be available for distribution if the company is wound up (close companies only), or; * Receive, or could receive payments or benefits directly or indirectly from the intermediary which aren’t employment income, but could reasonably be taken to represent payment for the services the individual provides to clients. </div>

Is the service from a non-UK resident? The business is established and/or registered overseas. [[YES->Medium Large Company][$answers.push("Is the service from a non-UK resident?"), $answers.push("YES")]] [[NO->Outside UK][$answers.push("Is the service from a non-UK resident?"), $answers.push("NO")]]

Is the service from a non-UK company ''AND'' provided overseas? [[YES->Medium Large Company][$answers.push("Is the service from a non-UK company ''AND'' provided overseas?"), $answers.push("YES")]] [[NO->QMUL Employee][$answers.push("Is the service from a non-UK company ''AND'' provided overseas?"), $answers.push("NO")]]

Are you engaging a medium/large size business/company to provide services only outside the UK? You must have evidence that they are not a small company and have a number of employees. [[YES->Trade Supplier][$answers.push("Are you engaging a medium/large size business/company to provide services only outside the UK?"), $answers.push("YES")]] [[NO->Overseas Employee][$answers.push("Are you engaging a medium/large size business/company to provide services only outside the UK?"), $answers.push("NO")]]

Is all or some of the work to be discharged outside of the UK? [[YES->Medium Large Company][$answers.push("Is all or some of the work to be discharged outside of the UK?"), $answers.push("YES")]] [[NO->Similar Work][$answers.push("Is all or some of the work to be discharged outside of the UK?"), $answers.push("NO")]]

Are they being engaged to provide the same or similar work under the same terms and conditions as ''anyone'' else currently employed by QMUL or its subsidiaries, whether the role is academic or professional services? Or does the role exist (or is in preparation) but is currently vacant? [[YES->HR Processes][$answers.push("Are they being engaged to provide the same or similar work under the same terms and conditions as anyone else currently employed by QMUL or its subsidiaries, whether the role is academic or professional services? Or does the role exist (or is in preparation) but is currently vacant?"), $answers.push("YES")]] [[NO->Teaching][$answers.push("Are they being engaged to provide the same or similar work under the same terms and conditions as anyone else currently employed by QMUL or its subsidiaries, whether the role is academic or professional services? Or does the role exist (or is in preparation) but is currently vacant?"), $answers.push("NO")]]

Is the Intermediary connected to an individual who is (or has been in the last 12 months) on any contract of employment at QMUL? [[YES->Pay via HR][$answers.push("Is the Intermediary connected to an individual who is (or has been in the last 12 months) on any contract of employment at QMUL?"), $answers.push("YES")]] [[NO->Individual Teaching][$answers.push("Is the Intermediary connected to an individual who is (or has been in the last 12 months) on any contract of employment at QMUL?"), $answers.push("NO")]]

Are you employing someone overseas? [[YES->International Scoping][$answers.push("Are you employing someone overseas?"), $answers.push("YES")]] [[NO->Tax Manager Liability][$answers.push("Are you employing someone overseas?"), $answers.push("NO")]]

<h1 class="endpoint">Complete the International Scoping form</h1> Contact our Payroll Manager who will ask you to complete our International scoping form; you will have to provide a business case approved by the budget holder and submitted to HR. <<button "Print out your route to payment journey">><<script>>setup.writePDF('Complete the International Scoping form', Story.get(passage()).text);<</script>><</button>> <div class="note"><span class="head">Note:</span> It is a complex issue - HR will review the scoping form and business case and may need to seek external advice. There are likely to be cost and time delays in resolving the payment mechanism. If the external advice is be sought, charges will apply to the school. For sabbaticals advice will be given by HR on a case by case basis. </div>

<h1 class="endpoint">Contact Tax Manager - Complex Issue</h1> Contact our Tax Manager who must review whether there is a deemed employment overseas or any other tax liability could be triggered overseas. <<button "Print out your route to payment journey">><<script>>setup.writePDF('Contact Tax Manager - Complex Issue', Story.get(passage()).text);<</script>><</button>> <div class="note"><span class="head">Note:</span> It is a complex issue - our Tax Manager will ask you to provide additional information regarding the engagement and the worker, and may need to seek external advice. There are likely to be cost and time delays in resolving the payment mechanism. If the external advice is be sought, charges will apply to the school. </div>

<h1 class="endpoint">Pay via HR Processes</h1> Payment should be made via HR processes. <<button "Print out your route to payment journey">><<script>>setup.writePDF('Pay via HR Processes', Story.get(passage()).text);<</script>><</button>> <div class="note"><span class="head">Note:</span> Please contact your HR liaison to discuss which type of contract would be most suitable. Please note QMUL also have a one-off payroll procedure. Please contact our Payroll Manager for more information. </div>

Is the service being supplied for teaching and/or instructing? (This includes lecturing, teaching, academic supervision; examiners; module design; seminar presentations on academic or non-academic subjects including coaching, presentation skills etc. and also sports coaching) [[YES->Accredited Course][$answers.push("Is the service being supplied for teaching and/or instructing?"), $answers.push("YES")]] [[NO->QMUL Teaching Employee][$answers.push("Is the service being supplied for teaching and/or instructing?"), $answers.push("NO")]]

Is the service being supplied for teaching or instructing on an examined or accredited course AND the content of the course is not owned (or will not be owned) by QMUL? [[YES->HR Processes][$answers.push("Is the service being supplied for teaching or instructing on an examined or accredited course AND the content of the course is not owned (or will not be owned) by QMUL?"), $answers.push("YES")]] [[NO->QMUL Teaching Employee][$answers.push("Is the service being supplied for teaching or instructing on an examined or accredited course AND the content of the course is not owned (or will not be owned) by QMUL?"), $answers.push("NO")]]

Does the individual have any type of contract of employment (full or part-time) or honorary contract with the university or one of its subsidiaries (or had such a contract in the past 12 months)? [[YES->HR Processes][$answers.push("Does the individual have any type of contract of employment (full or part-time) or honorary contract with the university or one of its subsidiaries (or had such a contract in the past 12 months)?"), $answers.push("YES")]] [[NO->Self Employed][$answers.push("Does the individual have any type of contract of employment (full or part-time) or honorary contract with the university or one of its subsidiaries (or had such a contract in the past 12 months)?"), $answers.push("NO")]]

For an individual to be treated as self employed by QMUL we should expect there to be evidence beyond a CEST that demonstrates that that individual is “carrying on a business or trade”. The more evidence that we have the greater assurance we can have that this is the correct treatment. There is no legal definition of “self employed”, however there are traits of running a business that anyone would expect to see. ''Does the individual have the following traits of self-employment?'' a) Business insurance or Professional Indemnity or Public Liability Insurance (depending on the nature of the work) b) Provide Unique Tax Payer Reference (UTR number) and confirmation that they are registered with HMRC as self-employed c) Other clients and evidence that QMUL is not the only client d) A website that actively seeks to attract work e) A business bank account for payment in the business name rather than the individual's personal bank account f) The ability to raise an HMRC compliant invoice and understand responsibilities in this regard without QMUL prompting g) A business name or “trading as…” ''a) - c) above are mandatory before considering an individual self-employed.'' [[YES->Other Employees][$answers.push("Does the individual have the following traits of self-employment?"), $answers.push("YES")]] [[NO->HR Processes][$answers.push("Does the individual have the following traits of self-employment?"), $answers.push("NO")]] <div class="note"><span class="head">Note:</span> <div class="important">If the supplier is approved you will be required to provide a copy of the supplier's valid insurance certificate, their UTR number and their self-declaration that they are registered with HMRC as self-employed and are submitting annual self-assessment as such.</div> </div>

Does the worker have employees that would and/or could do the work if the worker is not doing it? [[YES->Special Skills][$answers.push("Does the worker have employees that would and/or could do the work if the owner is not doing it?"), $answers.push("YES")]] [[NO->Special Skills][$answers.push("Does the worker have employees that would and/or could do the work if the owner is not doing it?"), $answers.push("NO")]] <div class="note"><span class="head">Note:</span> They must be paid through the worker's business payroll. Written evidence will be required from the worker or their representative. ''If the worker has/uses external consultants (other freelancers etc.) this does not apply, they must have staff on their payroll.'' </div>

Are you engaging this worker for their special skills? [[YES->OK With Replacement][$answers.push("Are you engaging this worker for their special skills?"), $answers.push("YES")]] [[NO->OK With Replacement][$answers.push("Are you engaging this worker for their special skills?"), $answers.push("NO")]]

Would you accept if the worker decided at any point that they do not want to do this work personally, for what ever reason, and would get an equally skilled/qualified replacement to do the job instead of them? The worker will still invoice us and pay the replacement worker directly (QMUL will not pay the replacement). [[YES->Interview Replacement][$answers.push("Would you accept if the worker decided at any point that they do not want to do this work personally, for what ever reason, and would get an equally skilled/qualified replacement to do the job instead of them?"), $answers.push("YES")]] [[NO->Interview Replacement][$answers.push("Would you accept if the worker decided at any point that they do not want to do this work personally, for what ever reason, and would get an equally skilled/qualified replacement to do the job instead of them?"), $answers.push("NO")]] <div class="note"><span class="head">Note:</span> This should be reflected in a contract. </div>

Would you require to interview or test the replacement before you allow them to do the job? [[YES->Description of Services][$answers.push("Would you require to interview or test the replacement before you allow them to do the job?"), $answers.push("YES")]] [[NO->Description of Services][$answers.push("Would you require to interview or test the replacement before you allow them to do the job?"), $answers.push("NO")]]

Please provide a description of services provided (minimum 20, maximum 1000 words). <<textarea "$serviceDescription" "" autofocus>> <span id="alert" class="important"></span> <<link "Next">> <<set _test = setup.checkText($serviceDescription) >> <<if _test is "">> <<set $answers.push("Description of Service: "), $answers.push($serviceDescription)>> <<goto [[CEST Individual]]>> <<else>> <<replace "#alert">><<print _test>><</replace>> <</if>> <</link>>

Complete the HMRC (CEST) Check employment status for tax tool, link below. The HMRC (CEST) questions should be answered accurately, honestly and in line with the nature of the engagement. "HMRC won’t stand by results achieved through contrived arrangements designed to get a particular outcome from the service. This would be treated as evidence of deliberate non-compliance with associated higher penalties." Any underpaid tax and penalties will be charged to the department. <div class="note"><span class="head">Note:</span> ''Please read HMRC guidance on using the HMRC (CEST) tool'' [[https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm11000]] If you are not sure about certain questions please speak to our Procurement or Tax Manager. A result received through incorrect answers could cause delay in payment being made. ''Please keep this page open'' while you are completing the HMRC (CEST) tool. Once you have downloaded and saved your HMRC (CEST) PDF outcome, please click on the below “I have completed the HMRC (CEST) tool and saved the outcome” and select your result. Please save both PDF documents (HMRC (CEST) PDF and Routes to Payment journey PDF from the next page) on your drive as you will be asked to produce them with the PO. You will need to complete this process for each new PO issued. If you know the work will be delivered and invoiced in stages, you should issue one PO for the full project quotation, and not for an individual invoice. </div> HMRC (CEST) tool link: [[https://www.gov.uk/guidance/check-employment-status-for-tax]]. [[I have completed the HMRC (CEST) tool and saved the outcome->CEST Individual Outcome]]

Please print to PDF your flowchart outcome and save it. Select the result the HMRC (CEST) Check employment status for tax tool gave you [[Self-employed for tax purposes for this work][$answers.push("HMRC (CEST) Result which you received when you completed the HMRC online CEST tool as instructed by the flowchart (please remember you must provide finance with both this PDF flowchart and the HMRC CEST Outcome PDF):"), $answers.push("Self-employed for tax purposes for this work")]] [[Employed for tax purposes for this work][$answers.push("HMRC (CEST) Result which you received when you completed the HMRC online CEST tool as instructed by the flowchart (please remember you must provide finance with both this PDF flowchart and the HMRC CEST Outcome PDF):"), $answers.push("Employed for tax purposes for this work")]] [[Unable to make a determination][$answers.push("HMRC (CEST) Result which you received when you completed the HMRC online CEST tool as instructed by the flowchart (please remember you must provide finance with both this PDF flowchart and the HMRC CEST Outcome PDF):"), $answers.push("Unable to make a determination")]]

<h1 class="endpoint">Pay via HR Processes</h1> Do not engage the company, pay the individual via HR. <<button "Print out your route to payment journey">><<script>>setup.writePDF('Pay via HR Processes', Story.get(passage()).text);<</script>><</button>> <div class="note"><span class="head">Note:</span> Please contact your HR liaison to discuss which type of contract would be most suitable. Please note QMUL also have a one-off payroll procedure. Please contact our Payroll Manager for more information. </div>

Is the individual supplying services for teaching or instructing on an examined or accredited course AND the content of the course is not owned (or will not be owned) by QMUL? [[YES->Pay via HR][$answers.push("Is the individual supplying services for teaching or instructing on an examined or accredited course AND the content of the course is not owned (or will not be owned) by QMUL?"), $answers.push("YES")]] [[NO->Same or Similar Work][$answers.push("Is the individual supplying services for teaching or instructing on an examined or accredited course AND the content of the course is not owned (or will not be owned) by QMUL?"), $answers.push("NO")]]

Are they being engaged to provide the same or similar work under the same terms and conditions as ''anyone'' else currently employed by QMUL or its subsidiaries, whether the role is academic or professional services? Or does the role exist (or is in preparation) but is currently vacant. [[YES->IR35][$answers.push("Are they being engaged to provide the same or similar work under the same terms and conditions as anyone else currently employed by QMUL or its subsidiaries, whether the role is academic or professional services? Or does the role exist (or is in preparation) but is currently vacant."), $answers.push("YES")]] [[NO->Alternate Employee][$answers.push("Are they being engaged to provide the same or similar work under the same terms and conditions to as anyone else currently employed by QMUL or its subsidiaries, whether the role is academic or professional services? Or does the role exist (or is in preparation) but is currently vacant."), $answers.push("NO")]]

<h1 class="endpoint">Engagement is inside IR35 Legislation</h1> QMUL will treat this engagement as inside IR35 intermediary tax legislation. You MUST inform the worker of this result before you engage them and any work starts. The worker has a right to refuse to supply their services under these conditions. <<button "Print out your route to payment journey">><<script>>setup.writePDF('Engagement is inside IR35 Legislation', Story.get(passage()).text);<</script>><</button>> If a new supplier is required, you need to speak to our Procurement team and show them this result. AP will set the company up as an Intermediary supplier. A PO should be raised and a valid tax invoice from the supplier submitted in the usual P2P way, <span class="important">however the invoice will be settled after the deduction of PAYE/NI</span> and incurring the additional cost to the university of ER NI and apprenticeship levy. The individual worker will need to complete a personal details form. Payment will be made as part of the payroll payment run on the 24th of the month, <span class="important">in line with payroll document deadlines</span>. It is likely that this will not be paid within standard supplier terms. <div class="note"><span class="head">Note:</span> We are contracting with the company and NOT employing the worker, the requirement to deduct tax does not infer employment or employment rights. Payment will be made to the company bank account. </div>

Does the company have employees that would and/or could do the work if the owner is not doing it? [[YES->Skills][$answers.push("Does the company have employees that would and/or could do the work if the owner is not doing it?"), $answers.push("YES")]] [[NO->Skills][$answers.push("Does the company have employees that would and/or could do the work if the owner is not doing it?"), $answers.push("NO")]] <div class="note"><span class="head">Note:</span> They must be paid through the company's payroll and not have any material interest in the company (shares etc.) A written evidence will be required from the company's owner or their representative. ''If the company has/uses external consultants (freelancers etc.) this does not apply, they must have staff on their payroll.'' </div>

Would you accept if the worker decided at any point that they do not want to do this work personally, for what ever reason, and would get an equally skilled/qualified replacement to do the job instead of them? The worker's company will still invoice us and pay the replacement worker directly (QMUL will not pay the replacement). [[YES->Interview][$answers.push("Would you accept if the worker decided at any point that they do not want to do this work personally, for what ever reason, and would get an equally skilled/qualified replacement to do the job instead of them?"), $answers.push("YES")]] [[NO->Interview][$answers.push("Would you accept if the worker decided at any point that they do not want to do this work personally, for what ever reason, and would get an equally skilled/qualified replacement to do the job instead of them?"), $answers.push("NO")]] <div class="note"><span class="head">Note:</span> This should be reflected in a contract. </div>

Are you engaging the worker for their special skills? [[YES->Replacement][$answers.push("Are you engaging the worker for their special skills?"), $answers.push("YES")]] [[NO->Replacement][$answers.push("Are you engaging the worker for their special skills?"), $answers.push("NO")]]

Would you require to interview or test the replacement before you allow them to do the job? [[YES->Services Description][$answers.push("Would you require to interview or test the replacement before you allow them to do the job?"), $answers.push("YES")]] [[NO->Services Description][$answers.push("Would you require to interview or test the replacement before you allow them to do the job?"), $answers.push("NO")]]

Please provide a description of services provided (minimum 20, maximum 1000 words). <<textarea "$serviceDescription" "" autofocus>> <span id="alert" class="important"></span> <<link "Next">> <<set _test = setup.checkText($serviceDescription) >> <<if _test is "">> <<set $answers.push("Description of Service: "), $answers.push($serviceDescription)>> <<goto [[CEST Intermediary]]>> <<else>> <<replace "#alert">><<print _test>><</replace>> <</if>> <</link>>

Please print to PDF your flowchart outcome and save it. Select the result the HMRC (CEST) Check employment status for tax tool gave you [[Off-payroll working rules (IR35) do not apply][$answers.push("HMRC (CEST) Result which you received when you completed the HMRC online CEST tool as instructed by the flowchart (please remember you must provide finance with both this PDF flowchart and the HMRC CEST Outcome PDF):"), $answers.push("Off-payroll working rules (IR35) do not apply")]] [[Off-payroll working rules (IR35) apply][$answers.push("HMRC (CEST) Result which you received when you completed the HMRC online CEST tool as instructed by the flowchart (please remember you must provide finance with both this PDF flowchart and the HMRC CEST Outcome PDF):"), $answers.push("Off-payroll working rules (IR35) apply")]] [[Unable to make a determination][$answers.push("HMRC (CEST) Result which you received when you completed the HMRC online CEST tool as instructed by the flowchart (please remember you must provide finance with both this PDF flowchart and the HMRC CEST Outcome PDF):"), $answers.push("Unable to make a determination")]]

<h1 class="endpoint">Off-payroll working rules (IR35) do not apply</h1> Finance will set the supplier up as an intermediary supplier if this is a new supplier request. A PO should be raised and a valid tax invoice from the supplier submitted in the usual P2P way. The invoice will be settled as part of the weekly supplier payment run (and provided the P2P process is followed in full) within the 30 day supplier terms. <span class="important"> PLEASE NOTE: This outcome covers only this contract/piece of work. If the contract is extended, or the company/worker is engaged in the future to complete another piece of work, a new assessment would be required. If the contract is signed for a period longer than 12 months, you will be asked to complete this assessment every 12 months. Further guidance can be found at our routes to payments guidance. A new QMUL contract should be issued for every new engagement, the contract templates can be found at our routes to payments guidance. For every “new supplier”, the contract should be issued to the supplier only once approved by the tax manager in Agresso through the “new supplier” set-up process.</span> <<button "Print out your route to payment journey">><<script>>setup.writePDF('Off-payroll working rules (IR35) do not apply', Story.get(passage()).text);<</script>><</button>> Limited company, or other corporate body, invoices must contain the company name and be for payment to a company bank account. The invoice must be compliant with HMRC guidance and include a company registration number and a VAT registration number (where VAT registered). Note: QMUL will not pay non-compliant supplier invoices. Refer to HMRC website for information. The worker ''MUST NOT'' be provided with: <span class="important"> * QMUL staff access pass; only contractor pass is allowed, * QMUL email and/or intranet log in details, they should use their business email and any data required should be downloaded and sent across in a secure format, * unrestricted use of QMUL facilities, * QMUL desk, land line phone extensions, mobile, laptop etc. * attending staff events such as Christmas parties, team bonding events etc. * taking on other management tasks. The worker also must not be controlled by QMUL in regards to how, where and when they work, with some exceptions to when and where, if the task is related to a special location or time (e.g. supplier engaged to provide entertainment at an event). There should be no regular one-to-one meetings where individual performance is closely monitored and appraised. If there is any significant change in the engagement you must let finance know immediately. </span>

<h1 class="endpoint">Off-payroll working rules (IR35) apply</h1> QMUL will treat this engagement as inside IR35 intermediary tax legislation. You MUST inform the worker of this result before you engage them and any work starts. The worker has a right to refuse to supply their services under these conditions. <span class="important"> PLEASE NOTE: This outcome covers only this contract/piece of work. If the contract is extended, or the company/worker is engaged in the future to complete another piece of work, a new assessment would be required. If the contract is signed for a period longer than 12 months, you will be asked to complete this assessment every 12 months. Further guidance can be found at our routes to payments guidance. A new QMUL contract should be issued for every new engagement, the contract templates can be found at our routes to payments guidance. For every “new supplier”, the contract should be issued to the supplier only once approved by the tax manager in Agresso through the “new supplier” set-up process.</span> <<button "Print out your route to payment journey">><<script>>setup.writePDF('Off-payroll working rules (IR35) apply', Story.get(passage()).text);<</script>><</button>> If a new supplier is required, you need to speak to our Procurement team and show them this result. AP will set the company up as an Intermediary supplier. A PO should be raised and a valid tax invoice from the supplier submitted in the usual P2P way, <span class="important">however the invoice will be settled after the deduction of PAYE/NI</span> and incurring the additional cost to the university of ER NI and apprenticeship levy. The individual worker will need to complete a personal details form. Payment will be made as part of the payroll payment run on the 24th of the month, <span class="important">in line with payroll document deadlines</span>. It is likely that this will not be paid within standard supplier terms. (Note: we are contracting with the company and NOT employing the worker, the requirement to deduct tax does not infer employment or employment rights. Payment will be made to the company bank account).

<h1 class="endpoint">Unable to make a determination</h1> Please contact our Tax Manager, you will be required to provide the PDF results of this workflow, undetermined HMRC (CEST) Check employment status for tax tool assessment PDF result, any relevant contracts, agreements, work proposals, quotes or work schedules. <<button "Print out your route to payment journey">><<script>>setup.writePDF('HMRC (CEST) Unable to make a determination', Story.get(passage()).text);<</script>><</button>>

<h1 class="endpoint">Self-employed for tax purposes for this work</h1> Finance will set the supplier up as an intermediary supplier if this is a new supplier request. A PO should be raised and a valid tax invoice from the supplier submitted in the usual P2P way. The invoice will be settled as part of the weekly supplier payment run (and provided the P2P process is followed in full) within the 30 day supplier terms. <span class="important"> PLEASE NOTE: This outcome covers only this contract/piece of work. If the contract is extended, or the company/worker is engaged in the future to complete another piece of work, a new assessment would be required. If the contract is signed for a period longer than 12 months, you will be asked to complete this assessment every 12 months. Further guidance can be found at our routes to payments guidance. A new QMUL contract should be issued for every new engagement, the contract templates can be found at our routes to payments guidance. For every “new supplier”, the contract should be issued to the supplier only once approved by the tax manager in Agresso through the “new supplier” set-up process.</span> <<button "Print out your route to payment journey">><<script>>setup.writePDF('Self-employed for tax purposes for this work', Story.get(passage()).text);<</script>><</button>> The invoice must be compliant with HMRC guidance and include VAT registration number (where VAT registered). Note: QMUL will not pay non-compliant supplier invoices. Refer to HMRC website for information. All payments to an individual that are processed through the Accounts Payable section will be declared to HMRC in accordance with HMRC regulations. The worker ''MUST NOT'' be provided with: <span class="important"> * QMUL staff access pass; only contractor pass is allowed, * QMUL email and/or intranet log in details, they should use their business email and any data required should be downloaded and sent across in a secure format, * unrestricted use of QMUL facilities, * QMUL desk, land line phone extensions, mobile, laptop etc. * attending staff events such as Christmas parties, team bonding events etc. * taking on other management tasks. The worker also must not be controlled by QMUL in regards to how, where and when they work, with some exceptions to when and where, if the task is related to a special location or time (e.g. supplier engaged to provide entertainment at an event). There should be no regular one-to-one meetings where individual performance is closely monitored and appraised. If there is any significant change in the engagement you must let finance know immediately. </span>

<h1 class="endpoint">Employed for tax purposes for this work</h1> Payment should be made via HR processes. <<button "Print out your route to payment journey">><<script>>setup.writePDF('Employed for tax purposes for this work', Story.get(passage()).text);<</script>><</button>> Please contact your HR liaison to discuss which type of contract would be most suitable. Please note QMUL also have a one-off payroll procedure. Please contact our Payroll Manager for more information.

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This is version 1.2 Change Log 1.0 - initial release 1.1 - Additional formatting on pdf output - Extra wording on Agency and post CEST tool passages 1.2 - Asking for user's name and supplier's name - Adding extra text to 3 of the outputs after the CEST tool.