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Employment Relationship / Self Employment & IR35

Important information for managers responsible for recruitment.

It is essential to ensure that you make appropriate decisions on the type of contract or agreement offered for the work you need to be undertaken in your School/Service area.

Before beginning your recruitment, please refer to your HR Partner who will assist you in making these decisions, including determining if an employment relationship exists, or whether the contractor/consultant is truly being engaged on a self-employed basis.  If so, the University’s standard form Contract for Services must be agreed and signed by both parties prior to the engagement; this can be found below.

Please note that under revised HMRC IR35/Off Payroll working regulations, if an individual delivers a service through their Personal Services Company the University is required to assess whether or not an "employment type" relationship exists.  If it does, the University is required to deduct tax and National Insurance from that individual at source, before paying the consultant/contractor’s fee for services.

Where individuals are engaged with the University via an Agency, the University is obliged to assess whether IR35 rules apply and to inform the Agency so that it can apply the appropriate tax rules.  Please refer to the guidance and checklist which can be found below.

Employment Relationship / IR35 Documents