Tax

Tax

Taxation

We have a Tax Specialist in-house to deal with any tax-related enquiries, mainly VAT, Corporate Tax and PAYE. The Tax Specialist is responsible for providing support to University colleagues on tax issues, preparing and submitting VAT and Corporate Tax returns, liaising with HMRC, training and assisting staff, ensuring that the University pays the correct amount of tax, as well as identifying potential areas of savings.

You can contact the Tax Specialist, Andrea Marshall, via email taxteam@worc.ac.uk

Please note that if your query specifically relates to your own payroll or expenses, please contact the Payroll team via email payrollteam@worc.ac.uk.

On this page are links to various guidance notes and presentations that have been prepared. A summary of what these include is set-out below. Please contact Andrea if further clarification or guidance is required.

The University of Worcester and subsidiaries Corporate Structure

For details of the University’s Corporate Structure with details of VAT registration numbers, Company registration numbers (where relevant) and Unique Tax Reference (or UTR) Numbers, please see “UoW Corporate Group Structure”.

Approach to Tax

For details of the University’s approach to tax, please see “Statement on the University of Worcester’s Approach to the Payment of Tax”, “The University of Worcester’s Tax Policy” and “The University of Worcester’s Policy on the Criminal Finances Act 2017” “Criminal Finances Act 2017 Presentation”.

Payroll Taxes

For advice on whether someone should be paid on or off payroll, please see “On or Off Payroll Presentation” and “Employment Status Guidance Dec 2017”.

VAT

For a general overview of how VAT works and an overview of the VAT liability of academic income, please see “Intro to VAT Presentation”.

For advice on the liability of non-academic income, please see

· For research, consultancy and supplies of staff: “Research Consultancy Supplies of Staff Presentation” and “Flowchart VAT Liability of research Consultancy Supplies of Staff income

· For conferencing income: “Conferencing Presentation”, “Conferencing Income VAT Liability Table” and “Conference VAT Exemption Form”.

For catering income: "Catering Liability Flowchart"

For purchases that can be made without VAT or at a reduced rate of VAT, please see:

· For advertising and printed matter: “Comms Presentation” and “VAT liability of Printed Matter

· For equipment used in medical research in HIS or ISE, or for training of medical students in IHS: “UoW Medical Equipment and Supplies VAT relief guidance

· For building works and maintenance : “Guidance on the VAT Liability of Building and Maintenance Costs” and “Disabled Aids and Adaptations Flowchart