Tax

Tax

Taxation

Finance is responsible for dealing with any tax-related enquiries, mainly VAT, Corporate Tax and PAYE. Finance will provide support to University colleagues on tax issues and is responsible for preparing and submitting VAT and Corporate Tax returns, liaising with HMRC and ensuring that the University pays the correct amount of tax.

If you have any questions, please 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 payroll@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 Finance 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.

Payroll Taxes

For advice on whether someone should be paid on or off payroll, please refer to the University's Employment Status Guidance or BUFDG’s HE Common Roles guidelines.

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 the School of Allied Health or the School of Science and the Environment, or for training of medical students in the School of Allied Health: 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