In response to the changes to HMRC’s IR35 “Off Payroll Worker” legislation the University is responsible for assessing the Tax and National Insurance status of individuals who provide a service to the University through their own limited company, often known as a Personal Service Company (PSC). A PSC is a limited company that typically has a sole director, the contractor/individual supplying personal services, who owns most or all of the shares. This also applies to partnerships.
If you are involved in recruiting individuals to provide you with a service who are not employed by SHU and you would be paying that individual’s company for their services, or paying their company via an agency you must assess their tax status using HMRC’s Employment Status Service tool. This must be done before the individual is engaged to do work for the University.
Detailed guidance about this process, including a list of FAQ’s can be viewed on the Finance Intranet.