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Reduced-rate sales | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/reduced-rate25 Nov 2014: 2022. This impacts supplies that the University makes of food and drink as well as entry to the Botanic Gardens. Results that match 2 of 3 words
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Policy and Procedures | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures25 Nov 2014: There are a variety of policies and procedures that staff should be aware of when administrating and managing University's finances. -
Financial Regulations | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-regulations25 Nov 2014: The Financial Regulations were adopted and approved on 28 May 2012 by the Council after consultation with the Finance Committee. The revised regulations were distributed by the Director of Finance to all Heads of Department. -
F. Purchasing | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-regulations/f-purchasing25 Nov 2014: These requirements apply to all expenditure irrespective of the source of funding (including spending of grant monies and Leasing). ... Notwithstanding the grant of a dispensation, all the other requirements of Financial Regulations must be met, -
Financial Procedures | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures25 Nov 2014: Introduction Purpose of the Financial Procedures Manual Financial Procedures is a guide to best practice for all staff with responsibilities for finance administration. -
Schedules | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-regulations/schedules25 Nov 2014: Schedule 1 – Competition Procedures Schedule 2 – Definition, Advice and Guidance -
K. Property | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-regulations/k-property25 Nov 2014: 33.2. Fixed asset registers must be maintained (with a minimum requirement for all items costing more than £5,000). -
H. Corporate Requirements | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-regulations/h-corporate-requirements25 Nov 2014: Search site. Finance Division. H. Corporate Requirements. 21.1. Heads of Departments shall ensure that their Department accounts correctly for VAT and where appropriate corporation tax. ... 23.1. Departments must comply with the insurance requirements -
A. Preliminary | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-regulations/preliminary25 Nov 2014: Terms in capitals are defined in Schedule 2 where necessary to aid interpretation. The Council is responsible for the supervision and management of University resources and finances. -
B. Heads of Department | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-regulations/b-heads-department25 Nov 2014: 4 Definition and Responsibility 4.1 "Head of Department" means any of the following: the Head of a Department or a Faculty not organised in departments, Secretaries of Faculty Boards, Head of a Centre, Institute or other body under the supervisi -
L. Authority | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-regulations/l-authority25 Nov 2014: 34 Council Delegations and Directions 34.1 The Council hereby gives all delegations and directions contemplated by these Regulations. -
Advertising | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/typical-purchases-uk-025 Nov 2014: As a charity the University can claim VAT relief on certain advertising costs. This includes advertising on any medium which communicates with the public such as television, cinema, billboards, the sides of vehicles, newspapers and printed -
Room hire | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/room-hire25 Nov 2014: Room hire is exempt from VAT unless the University has "opted to tax" the property in which case the room hire will be standard rated. -
Books and other printed matter | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/books-and25 Nov 2014: The supply of some printed items are zero-rated whilst others are standard rated. Since May 2020, electronic versions may also be zero-rated, with a small number of exceptions. A list of some of the zero-rated items and standard items can be found -
Food | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/food25 Nov 2014: There are a number of VAT rates applicable to the sale of food by the University. The underlying principle is that food (not catering) is zero-rated, but some foods, including ice cream, confectionary, non-alcoholic drinks and crisps are liable to -
Catering and Accommodation | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/typical-purchases-uk-625 Nov 2014: Catering (see definition at Food) and accommodation is exempt if it is provided by a College or another educational establishment to the University, and the University will use the supplies for an educational conference or teaching, and the -
Services to businesses in the EC | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/sales-members-ec/services25 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. -
Expense Claims | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/typical-purchases-uk-225 Nov 2014: Employee's expenses claims are usually processed as 'No UK VAT' and the VAT not separately identified. There are two exceptions to this. Where the supply is for a high VAT value and the invoice from the supplier is made out to the University. -
Services to individuals in the EC | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/sales-members-ec/services-025 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. -
Sales of services to non-EC individuals | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/sales-rest-world/sales-025 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.
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