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Services provided by medically qualified staff | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/services25 Nov 2014: DNA test reports or reprographic reports. Results that match 1 of 2 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. -
Full CUFS Exp. Code CUFS CATEGORY DESCRIPTION Status Use ...
https://www.finance.admin.cam.ac.uk/files/disabledzcodes.pdf14 Apr 2014: EML0 Plastics Disabled EMLZ. EMM0 Wood Disabled EMMZ. EMN0 ELECTRONIC COMPONENTS, TEST EQUIPMENT Disabled EMNZ. -
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. -
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. -
F. Purchasing | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-regulations/f-purchasing25 Nov 2014: 18 Obtaining Goods, Services or Construction Works 18.1 Expenditure of £2,000,000 or above on capital items (inclusive of VAT) requires the consent of the Planning and Resources Committee. 18.2 Value for money in purchasing is normally demonstrated -
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 -
Chapter 9 - VAT and Other Taxes | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes25 Nov 2014: This chapter is currently being updated Introduction to VAT It is the responsibility of Heads of Departments to ensure that their Department accounts correctly for VAT and, where appropriate, corporation tax1. -
Complaints Procedure | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/complaints-procedure25 Nov 2014: The Finance Division aims to provide a high quality and efficient service to all customers. We listen to both positive and critical comments and use them to improve our services, so if you have views about our services and the way they are provided, -
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. -
K. Property | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-regulations/k-property25 Nov 2014: 32 Property 32.1 The University's real property is governed by Statutes and Ordinances including the Sites and Buildings Regulations. 32.2 Departments may not acquire or dispose of real property without taking the advice of the Directors of Finance -
D. Income and Expenditure | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-regulations/d-income-and-expenditure25 Nov 2014: Except for research contracts, which are subject to Regulation 13, the full economic cost to the University is recovered, unless the advice of the Taxation Section is sought and it is ... cost grant applications and proposals on the basis of the full -
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 -
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 -
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 -
Sales of services to non-EC businesses | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/sales-rest-world/sales25 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 -
Books and E-books | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/typical-purchases-uk/books25 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. -
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.
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