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Research subject payments
05 May 2015 Amanda Darley, Head of Operations and Engagement
Despite several changes in employment law since BUFDG received a letter from the Inland Revenue regarding research subject payments in 2004, HMRC have recently confirmed that their guidance (updated in 2011) still reflects, and is based on, the 2004 letter, and therefore 'HMRC agrees that the amounts paid to those concerned are unlikely to fall within the definition of “earnings” for PAYE or NI purposes. No employment relationship exists and as such PAYE and NIC would be inappropriate, and "...there will be no tax or NIC liability arising on the individual if the sums received do no more than reimburse the individual’s reasonable costs of participating in the trial or research, including costs of travel and subsistence." Refer to the full guidance page for further details.
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05 May 2015 
Amanda Darley, Head of Operations and Engagement
