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Research Operations Office Bulletin - Issue: 125 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-12512 Dec 2014: Prerequisite: Must have attended a Full Economic Costing (fEC) / Income Allocation Policy (IAP) Seminar during the last 3 years. -
I. Commercial Activity | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-regulations/i-commercial-activity25 Nov 2014: 25 New Income Generation or Trading Activity 25.1 Apart from core teaching, research and the organisation of conferences, when a new income-generating or trading activity is set up (whether in the UK or abroad), the Head of Department must consult -
Research Operations Office Bulletin - Issue: 102 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-10231 Mar 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 102. Published on 31 March 2014. Further to the update on the CUFS downtime. Please could all departments ensure that all transactions are complete for any grants -
M. Explanatory Note | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-regulations/m-explanatory-note25 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. -
Research Operations Office Bulletin - Issue: 103 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-10331 Mar 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 103. Published on 31 March 2014. Further to the update on the CUFS downtime. Please could all departments ensure that all transactions are completed by close of -
Research Operations Office Bulletin - Issue: 111 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-11130 Jun 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 111. Published on 30 June 2014. Cambridge will be hosting the start of stage three of the Tour de France on Monday 7 July which will result in road closures for -
H. Corporate Requirements | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-regulations/h-corporate-requirements25 Nov 2014: 21 Taxation 21.1 Heads of Departments shall ensure that their Department accounts correctly for VAT and where appropriate corporation tax. Where there is any doubt as to the correct VAT or tax treatment of a transaction, the Taxation Section must be -
Research Operations Office Bulletin - Issue: 114 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-11425 Jul 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 114. Published on 25 July 2014. As stated in previous Research Office bulletins, this is a reminder that pFACT will not be available after 31st July 2014. Please -
E. Investment and Borrowing | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-regulations/e-investment-and-borrowing25 Nov 2014: 15 The Cambridge University Endowment Fund (CUEF) 15.1 The University's Chief Investment Officer is responsible for all CUEF investment management activities. The Chief Investment Officer appoints and monitors external investment managers. -
Research Operations Office Bulletin - Issue: 98 | Research Operations …
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-987 Feb 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 98. Published on 7 February 2014. The Wellcome Trust support research into all aspects of biomedical science, including the social and ethical aspects of -
Research Operations Office Bulletin - Issue: 101 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-10121 Mar 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 101. Published on 21 March 2014. RGUG is a forum led by the Research Operations Office (ROO) where research grant administration issues and developments are -
Research Operations Office Bulletin - Issue: 107 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-10712 May 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 107. Published on 12 May 2014. This is a reminder that Government taxes such as VAT, custom duties and any other tax levied either domestically or internationally -
C. Contract Execution and Commencement | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-regulations/c-contract-execution-and-commencement25 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 -
Research Operations Office Bulletin - Issue: 115 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-1158 Aug 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 115. Published on 8 August 2014. The Research Operations Office (ROO) will be running a workshop on De-Mystifying Audits on Friday 12 September, 9:30am – 11:30am -
Research Operations Office Bulletin - Issue: 104 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-1044 Apr 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 104. Published on 4 April 2014. RCUK has recently announced the outcomes of a project aimed at enabling all seven Research Councils to implement a harmonised -
Sales/Income in the UK | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk25 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 -
Research Operations Office Bulletin - Issue: 106 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-10625 Apr 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 106. Published on 25 April 2014. University Information Services (UIS) has recently released a new application for Principal Investigators (PIs) and their -
Research Operations Office Bulletin - Issue: 105 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-10511 Apr 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 105. Published on 11 April 2014. The UK Research Office are holding information and proposal writing events aiming to provide participants with a better -
Sales to members of the EC | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/sales-members-ec25 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. -
Research Operations Office Bulletin - Issue: 122 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-1227 Nov 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 122. Published on 7 November 2014. Research Grants User Group (RGUG) is a forum led by the Research Operations Office where research grant administration issues -
Appendices | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/appendices25 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. -
Research Operations Office Bulletin - Issue: 113 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-11318 Jul 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 113. Published on 18 July 2014. As you may be aware, HEFCE have recently announced a new policy for open access in relation to future research assessments. This -
Research Operations Office Bulletin - Issue: 116 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-11615 Aug 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 116. Published on 15 August 2014. Please note the availability of the X5 costing and pricing application during the following periods -. • X5 will be vulnerable -
Typical Purchases in the UK | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/typical-purchases-uk25 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 -
Research Operations Office Bulletin - Issue: 121 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-1214 Nov 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 121. Published on 4 November 2014. Deadlines. All seven Research Councils - Deadline: 4pm 13 November 2014. Cancer Research UK - Deadline: 20 November 2014. -
Common Errors in the treatment of VAT on income | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/common-errors-treatment-vat25 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. -
Research Operations Office Bulletin - Issue: 95 | Research Operations …
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-9510 Jan 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 95. Published on 10 January 2014. As part of the Terms and Conditions of some of our research funders, they require evidence of an individual’s time worked on an -
Research Operations Office Bulletin - Issue: 126 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-12619 Dec 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 126. Published on 19 December 2014. Grant holders of Parkinson’s UK will need to use Researchfish to enter outcomes data from their projects by the deadline of -
Sales to customers outside the UK | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/sales-customers-outside-uk25 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. -
Research Operations Office Bulletin - Issue: 119 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-11917 Oct 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 119. Published on 17 October 2014. The Research Operations Office is embarking on a new round of our ROOTS (Research Operations Office Training Strategy) Tier 2 -
Research Operations Office Bulletin - Issue: 112 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-11211 Jul 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 112. Published on 11 July 2014. The European Research Council (ERC) Advanced Grant scheme is aimed at senior academics from any discipline and is judged on -
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 -
Research Operations Office Bulletin - Issue: 120 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-12030 Oct 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 120. Published on 30 October 2014. There are a number of issues to draw to your attention following the extremely well attended ResearchFish workshops on Monday 20 -
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: 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 -
Research Operations Office Bulletin - Issue: 123 | Research…
https://www.research-operations.admin.cam.ac.uk/about-us/bulletin/research-operations-office-bulletin-issue-12321 Nov 2014: Search site. Research Operations Office. Research Operations Office Bulletin - Issue: 123. Published on 21 November 2014. British Heart Foundation - deadline 1 Dec 2014. British Heart Foundation are using the following response codes for the 2014 -
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. -
Advertising | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/advertising25 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 -
Education | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/education25 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 -
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: 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 -
Postage | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/postage25 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 -
Sales of medically exempt items (zero-rated) | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/sales25 Nov 2014: Other universities buying goods from us may claim medical exemption provided that they meet all the conditions. -
When VAT is charged | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/when-vat-charged25 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 -
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 -
Supplies closely related to education | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/salesincome-uk/supplies25 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 -
Business Entertainment | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/typical-purchases-uk-125 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'. -
Goods to business and individuals outside the EC | Finance Division
https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-9-vat-and-other-taxes/sales-rest-world/goods25 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'
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