02 September 2014 
Amanda Darley, Head of Operations and Engagement
In May the BUFDG National Payroll and Expenses Group identified a need for more clarity around visiting academics - also known as short term business visitors (‘STBVs’). There have been a number of changes to the administration around STBVs since April 2013 as a result of the introduction of Real Time Information (RTI) and the statutory residence test, and HMRC is now requiring those employers who have STBVs to register for a ‘Short Term Business Visitors Agreement’.
To meet this need BUFDG, in conjunction with PwC, is running sessions on 11 September 2014 to address the concerns for universities in this area. Click to visit the booking pages for the morning and afternoon sessions. Booking closes at 5pm on Friday 5th September.
In many respects the university world is getting smaller. Academics frequently travel overseas, including coming to the UK, for teaching, lecturing and research purpose etc. This poses a number of new and emerging challenges as educational establishments struggle to manage the associated tax, social security and payroll implications of sending and receiving international business visitors.
From a UK perspective, HMRC is focusing on (STBVs) and in particular the operation of PAYE in the absence of a STBV agreement or other up-front approval for the relaxation of PAYE.
Questions universities need to consider include:
