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25 Nov 2014: 6 Authority to Sign Contracts 6.1 Subject to Regulations 6.2, 6.3 and 18.4 Heads of Departments have authority to sign contracts in the course of the ordinary business of their Department in respect only of available funds for which they are

16 Sep 2014: Wellcome Trust During a recent review, the Wellcome Trust (WT) looked at how grant holders manage expenditure on their grants. One of the outcomes from this review is that they have issued specific guidance regarding what costs are allowed on its

31 Jul 2014: Invoicing It is the Research Operations Office’s responsibility to ensure that funds are requested from a sponsor in line with their requirements. Payment terms or schedules are included in the sponsor's Terms and Conditions.

14 Oct 2014: All staff and students who will be involved in laboratory work with hazard group 3 pathogens, or class 3 genetically modified organisms, or unscreened human blood or tissue samples must complete health screening before beginning this work. The aim

31 Jul 2014: Monitoring Expenditure Part of the Financial Procedures state that the Principal Investigator (PI) and the Departmental Administrator (DA) monitor spending against budget on a monthly basis and need to provide evidence of this to ensure that there

19 Sep 2014: OHG05 - Management guidance for completing the individual stress risk assessment (pdf)

22 Sep 2014: OHL04 - Working safely with Display screen equipment (DSE) laptops, HSD161P (pdf)

22 Aug 2014: and tests is a necessary extra measure to ensure that your health is not being affected by your work.

12 Nov 2014: This annual KAS expert conference brings together leading figures from a variety of backgrounds to discuss and debate keys issues relating to economics and finance in Europe.

22 Sep 2014: OHL3 - Working safely with Display screen equipment (DSE) desktops, HSD116P (pdf)

25 Nov 2014: For something to be potentially liable for VAT it has to be a supply of goods or services. The word supply is defined as providing something (goods or services) in return for payment. If there is a supply of goods or services it would normally be

26 Jun 2014: Dr Shaun Larcom is Lecturer in Environmental Economics and Development at the Centre for Development, Environment and Policy at the School of Oriental and African Studies, University of London.

25 Nov 2014: 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.

16 Sep 2014: OHF18 Medical student screening for blood borne virus (pdf) OHF18 Medical student screening for blood borne virus (docx)

16 Sep 2014: A animal allergy (AA) is an allergic response that can develop as a result of exposure to animal or insect allergens. Approximately a third of people exposed to animals may experience exposure related symptoms. All staff working with animals and

25 Nov 2014: Search site. Finance Division. Appendices. Search. Some items on this website are restricted. University members are encouraged to log in using Raven to make the best use of the site:. 2024 University of Cambridge.

25 Nov 2014: Some products are always charged without VAT, namely: Books and e-books Human blood and organs Insurance Non-VAT registered suppliers Stamps/franking machine charges Travel tickets In addition, some purchases are usually charged without VAT to the

25 Nov 2014: Be very careful when dealing with income that is described by any of the following headings; some of the terms are commonly interchanged and can mean different things to different people.

13 Feb 2014: they have been told by NHS Test and Trace that they have been in contact with a person with coronavirus.

2 Oct 2014: Full Economic Costing (fEC) must be used when completing the form.

25 Nov 2014: The rules concerning sales to countries outside the EC are different depending on whether you are selling goods or services, and whether the recipient is in business or not. Please see the Import Export Hub for current information.

25 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

25 Nov 2014: Domestic fuel or power Domestic fuel or power is supplied at the reduced rate of VAT. Reduced-rate VAT is a lower rate of VAT payable only on certain goods or services. The current rate for Reduced Rate VAT is 5%. Contraceptive products

25 Nov 2014: The purchase of some printed items is zero-rated whilst others are standard rated. Since May 2020, electronic versions may also be zero-rated, with a small number of exceptions.

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: 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: Advertising sold to another charity is zero-rated as long as the charity you are selling to provides a certificate to claim zero-rating. The certificate should look something like the one shown at Appendix D and must be retained as evidence to

25 Nov 2014: Education provided by a university for payment is exempt from VAT. This is the main VAT exemption for income received by the University. 'Education' includes not only the traditional supplies of education such as educational provision to

25 Nov 2014: Stamps/postage charges are exempt. This will normally arise where a department is recharging franking machine costs to a member of staff or an external body. However, if you make a charge for postage which is connected with a supply of goods or

25 Nov 2014: Other universities buying goods from us may claim medical exemption provided that they meet all the conditions.

25 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

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: The University is not allowed to recover any VAT on business entertainment and it should not be entered as a separate item on the UFS system, the whole invoice amount should be entered as the gross amount and processed as 'No UK VAT'.

25 Nov 2014: If you export goods to a customer outside the EC, your supply is zero-rated as long as you obtain a proof of export. This can be a certificate of posting, air waybill etc. When raising an invoice on UFS please use the VAT code 'RG - Goods to ROW'

25 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

25 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.

25 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

2 Oct 2014: By bringing together researchers in the Department of Radiology and GSK, this EPSRC IAA Partnership Development Award is yielding new MRI techniques that could make it quicker and cheaper to test

25 Nov 2014: The rules for selling services to businesses outside of the EC are exactly the same as the rules for selling services to businesses in the EC laid out above except for the hire of goods, where if the items are hired for use in the UK they will be

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: 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.

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: 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: 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: 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: 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.