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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

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: 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: 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.

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: 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: 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: Any medical services provided by a medical doctor are exempt. This also applies to medical services provided by registered nurses and dentists. However, if a medical doctor provides a non-medical service this would be liable to VAT. This includes

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