19 April 2018 
Michael Edwards,
We have put together a list of common HE roles and standard tax treatment for members' reference that can be accessed here.
The purpose of this guidance is to simplify the decision process in terms of the employment status of certain roles which are common throughout the higher education sector. The document has been presented to HMRC for information in the spirit of cooperation and courtesy. Whereas HMRC feel that it would not be appropriate to endorse or approve the document, neither have they raised any objection to the “usual tax treatment” set out in it. Members may therefore use the document as a source of reference, bearing that in mind.
It should be emphasized that this guidance is for BUFDG members only and HMRC have stated that where there is specific guidance provided as set out, for example, in the Employment Income or Employment Status Manuals, with regard to particular roles, such guidance will always take precedence over this list.
Clearly, any list of this nature cannot be comprehensive, so we have limited it to the most common roles following discussion with various members for whose input and participation we are grateful. Also, it may be that individual universities have their own agreements with HMRC based on the specifics of particular roles at their institutions, or in future would wish to pursue such agreements; that would be a matter for the universities concerned and this list should not preclude or replace such arrangements.
