Self-employment

In certain circumstances the University may engage self-employed Consultants or Teachers under a contract for services. 

HMRC publish guidance for employers to assist in determining whether the nature of the engagement is a contract of service (worker) or under a contract for services (self-employed, independent contractor).  The criteria we use to determine whether you are eligible for a contract for services are below.

Employed or self-employed?

As a general guide, if the answer is 'Yes' to the following questions, then you are probably an employed worker:

• Do you have to do the work yourself?
• Can someone tell you at any time what to do, where to carry out the work or when and how to do it?
• Are you required to work a set amount of hours?
• Can someone move you from task to task?
• Are you paid by the hour, week, or month?
• Can you get overtime pay or bonus payment?

If the answer is “No” to the questions above but 'Yes' to the following questions, it will usually mean that you are self-employed:

• Can you hire someone to do the work or engage helpers at your own expense?
• Do you risk your own money?
• Do you provide the main items of equipment you need to do your job, not just the small tools that many workers provide for themselves?
• Do you agree to do a job for a fixed price regardless of how long the job may take?
• Can you decide what work to do, how and when to do the work and where to provide the services?
• Do you regularly work for a number of different people?
• Do you have to correct unsatisfactory work in your own time and at your own expense?

If you work in a College/Service and need to see the administrative processes for self employed individuals, please see the Claims Policy.

Self-employed Consultants

If you are a self-employed Consultant, the College/Service will set up an agreement with you in the form of a contract for services.  You will then need to complete the self employment notification form (PD91) and return it to Accounts Payable. 

You will need to submit monthly invoices for payment to your College/Service.  There are payroll deadlines each month, so please ensure you submit invoices to your College/Service in plenty of time for the invoices to be authorised and sent to Accounts Payable, Northcote House.

Colleges/Services

Once you are satisfied that the supplier is registered with the HMRC as self employed (self employment notification form PD91) you will need to issue a contract for services PD84 and raise an order on Aptos.

Monthly invoices should be sent by the supplier to the appropriate person in the College/Service for authorisation.  The College/Service should then approve the invoice for payment in accordance with the University's standard procedures.

HMRC will, from time-to-time, inspect the University's records of payments to self-employed providers to ensure that they are genuinely contracts for services. Colleges/Services should retain records of all such engagements as HMRC may request to see these.

For further and more detailed information about the administrative procedures for self employed consultants, you should read the guidance on the Engagement of self-employed consultants in the Claims Policy.

In this guidance:

See also the terms and conditions for individuals paid by claim.