PURCHASING PROCEDURES - University of Central Lancashire

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Appendix 1 (see point 5.11) Current University staff rates are available on the Travel Office web site and are revised annually Travel Subsistence Rates Please note that consultant‟s travel expenses should be negotiated as part of the overall price package offered for the contract offered. Use of the above as an extra to a consultancy contract should only be considered as a “special” or where extra work is to be undertaken outside the contract. The above rates are presented as a guideline only, any rates agreed should be “gross” and inclusive of VAT. Purchasing Procedures December 2011
Appendix 2 Advice on Differentiation Between Employee and Self-Employed Status Firstly, it must be emphasised that the distinction between a contract of employment and a contract for services is very important. It affects whether a person is liable to pay income tax under PAYE, the level of National insurance contributions paid, whether a person is entitled to Statutory sick pay and whether the person has the employment protection and other rights of an employee. The difficulty for employers in making this distinction is that even when both parties explicitly agree that the contractual relationship between them is to have the status of a contract for services rather than be governed by a contract of employment, this agreement could be challenged by HMRC. Such a challenge could involve HMRC imposing expensive financial penalties. In some purported self-employment cases the HMRC has claimed arrears of PAYE from the employer on the grounds that the reality of the relationship was that of employer and employee under a contract of employment. The University wishes to minimise the risk of this situation arising and, accordingly, wishes to ensure that the contractual arrangements entered into correctly reflect the status of that relationship as either one of employment or self-employment. This issue is not merely of hypothetical interest. In a recent case a University had to defend itself at an Industrial Tribunal case brought by a person formerly engaged by that University on a self-employed basis who claimed that in reality he was an employee of the University and should, therefore, enjoy specific employment rights and protections. Correspondence was also issued to the same University from the HMRC querying the self-employed status of another individual paid by the University on a consultancy basis. Unfortunately, there is no simple checklist of factors which allow the distinction between the two categories of contractual relationships to be safely made. The courts have made judgements on individual cases based on an overall assessment of all the relevant factors in a particular case, accepting that not all the relevant factors are of equal weight or importance in any given situation. Being employed or self employed in one job does not mean that a person will have the same status in another job. A consultant could be employed and self employed at the same time. It is the responsibility of those engaging consultants to ascertain the correct status. The HMRC do have a useful online tool to try; https://esi2calculator.hmrc.gov.uk/esi/external-cod.html which provides a series of questions for you to answer, and then provides a guide to the consultants status. Employed or self-employed? A consultant answering „Yes‟ to all of the following questions may indicate employee status. 1. Do you have to do the work yourself? 2. Can someone tell you at any time what to do, where to carry out the work or when and how to do it? 3. Do you work a set amount of hours? Purchasing Procedures December 2011
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PURCHASING PROCEDURES INTRODUCTION
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PURCHASING PHILOSOPHY The Universit
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PURCHASING PROCEDURES 1: SERVICES T
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3: AUTHORITY TO ORDER The responsib
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4: REQUEST TO PURCHASE The Buyers G
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6: INVITATIONS TO TENDER/QUOTE The
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A public service contract is one wh
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2.1 Public Supply and Public Servic
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4 TENDERING PROCEDURES Tenders may
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problems of incompatibility or disp
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6 TIMESCALES In each of the procedu
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The technical specification should
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at worst, a legal challenge to the
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9: DEALING WITH SUPPLIERS All deali
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test or documentation; state the cr
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12: PURCHASING CONSORTIUM The Unive
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14: LEAD PURCHASERS' GROUP An infor
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16: SUPPLIER APPRAISAL It is an obj
Page 37 and 38: 18: PURCHASING CARDS 1. Overview 2.
Page 39 and 40: 2. Procedures and Regulations 2.1 R
Page 41 and 42: 2.5 Payment of Goods/Services order
Page 43 and 44: When you buy online with Company Ba
Page 45 and 46: Remember to update your transaction
Page 47 and 48: A.2. Problems with Supply of Goods
Page 49 and 50: A.4. Dealing with the Purchase Card
Page 51 and 52: APPENDIX B Quick Reference Guide fo
Page 53 and 54: 19. CORPORATE CARD PROCEDURES 1. Ov
Page 55 and 56: 2. Procedures and Regulations 2.1 R
Page 57 and 58: 2.3.1 VAT Guidelines Some expenses
Page 59 and 60: 2.7 Security Company Barclaycard wi
Page 61 and 62: 2.8.6 Check for a secure connection
Page 63 and 64: APPENDIX A (Flow Charts) A.1 Purcha
Page 65 and 66: A.3. Dealing with the Corporate Car
Page 67 and 68: A.5 Checking of the VAT Invoice Res
Page 69 and 70: APPENDIX C Corporate card log Purch
Page 71 and 72: 3. Meeting - Discussion Commencing
Page 73 and 74: 21: PURCHASING GUIDANCE NOTES WHEN
Page 75 and 76: 22. CONSULTANCY GUIDANCE FOR THE PR
Page 77 and 78: POLICY 2.0 Principles 2.1 All consu
Page 79 and 80: 2.7 All qualitative surveys and ass
Page 81 and 82: 3.0 Financial Regulations POLICY 3.
Page 83 and 84: 4.0 The Process: Hiring of Consulta
Page 85 and 86: “Any contract for consultancy res
Page 87: 5.9 Monitoring of Consultancy It is
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