24. Taxation

24.1. The Director of Finance is responsible for advising College Deans and Directors of Services, in the light of guidance issued by the appropriate bodies and relevant legislation, on all taxation issues (with the exception of PAYE and national insurance). Therefore the Director of Finance will issue instructions to College Deans and Directors of Services on compliance with statutory requirements including those concerning VAT, corporation tax and import duty.

24.2. With the exception of PAYE and national insurance, the Director of Finance is responsible for maintaining the University’s tax records, making all tax payments, receiving tax credits and submitting tax returns by their due dates as appropriate.

24.3. The Director of Human Resources is responsible for all aspects as outlined above in respect of PAYE and national insurance.