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25 Nov 2014: In addition to the main supply of education, exemption is also available for income received from supplies which are closely related to the supply of education and which are supplied either: directly to the student; or to another University The term

25 Nov 2014: From 1 Jan 2021 Following the end of the Brexit Transition Period sales to customers in the EC are treated in a similar manner to those to customers in the rest of the world. Please see the Import Export Hub for current information.

25 Nov 2014: From 1 Jan 2021 Following the end of the Brexit Transition Period sales to customers in the EC are treated in a similar manner to those to customers in the rest of the world. Please see the Import Export Hub for current information.

25 Nov 2014: Where services are supplied to individuals outside the EC the following type of sales will be zero-rated, and the VAT code 'RS - Services to ROW' should be used when raising an invoice on UFS.

25 Nov 2014: VAT is a tax on consumer expenditure. It is charged on goods and services which fall within the scope of VAT. When deciding whether something attracts VAT we have to identify: If the transaction is within the scope of VAT; and If so, which rate of

25 Nov 2014: When the University receives income from a sponsor for research the money should be allocated to a specific research grant and routed through the Research Operations Office. Income in relation to other types of grants may be paid direct into a

25 Nov 2014: An area that often causes confusion is bench fees. These are payments made to the University for use of the facilities which may include the use of consumables within a lab.

25 Nov 2014: Standard rate sales Anything that doesn't fall into the categories of being outside the scope, exempt, zero-rate or reduced-rate is standard rated. It is not possible to produce a list of all standard rated items as it is any goods or services which

25 Nov 2014: When the University receives donations or contributions they are outside the scope of VAT as there is no supply. These types of income are where the contributor/donor gives the money for no return of goods or services from the University i.e. the

25 Nov 2014: Sometimes we will physically receive a cheque back from a supplier either as a result of a refund or a rebate/discount allowed and the following paragraphs explain what the correct VAT treatment should be.

25 Nov 2014: The University sometimes pays for supplies on behalf of other people where it is not contractually obliged to do so. However, the University will ask for these costs to be reimbursed by the third party.

25 Nov 2014: 31.5. For all new employees the Head of Department or other authorised signatory shall ensure that the person is legally eligible to work in the UK.

25 Nov 2014: This recovery is a new supply by the University to the third party.

25 Nov 2014: The University is registered for VAT and hence is as a "taxable person". Our VAT registration number is 823 8476 09. It is also an exempt charity. As an exempt charity it has no charity number. Anyone requesting the number should be advised that

25 Nov 2014: 34 Council Delegations and Directions 34.1 The Council hereby gives all delegations and directions contemplated by these Regulations.

25 Nov 2014: 20 Bribery, Fraud and Irregularity 20.1 Heads of Department shall implement procedures as required under the University's policy against Bribery and Corruption, including to prevent Fraud.

25 Nov 2014: Departments must take all necessary steps to prevent losses and accidents and ensure that the Insurance Officer is advised immediately of any new unusual or significant risk.

25 Nov 2014: The University endeavours to conduct University Business in accordance with the Nolan Principles2 The Council is the principal executive body and policy making body of the University.

25 Nov 2014: The Director of Finance is responsible for approving all new and any changes in CUEF holdings.

25 Nov 2014: 9 Accounting and Other Records 9.1 Heads of Department shall: maintain financial records as specified in Statutes and Ordinances; certify whether annual statements of account (which are distributed by the Finance Division) are true and fair and that