BUFDG has created this higher education focused guidance document looking at the different questions asked by HMRC's Check Employment Status for Tax (CEST) tool, what the questions mean and how to answer them accurately, as well as helpful higher education examples. CEST can be a useful part of the employment status assessment process, but interpreting its questions and understanding what sits behind them is not always straightforward. This guide is here to help.
The new FEHE SORP 2026 was published on 3 November 2025, and is available to download now from the Universities UK website along with additional guidance. Those implementing the FEHE SORP (effective from 1 January 2026) can visit BUFDG's SORP Knowledge Hub for information, support, and resources. These include a webinar hosted by KPMG's Accounting Advisory Services team in May 2025 outlining the most crucial updates, the implications of the changes, and practical guidance on how to address them. Our practical 'Ready, Set, SORP' guide is a useful read for those planning implementation, including a handy checklist. Many of these resources are available without a BUFDG login, so any auditors or FE accountants can view them. BUFDG members can also sign up for the next SORP Implementation Forum to discuss the changes and implications involved in the adoption of the 2026 SORP with others.
Did you know? BUFDG has an extensive suite of over 50 CPD-certified e-learning modules, covering a huge range of HE finance topics. These are free to access with your BUFDG website account.
The BUFDG Finance Festival 2026 is an online 3-day extravaganza of all things HE finance, taking place from Monday 16th November to Wednesday 18th November 2026.
The Xeinadin VAT Team will present this session on the Capital Goods Scheme (CGS) and how it impacts on VAT recovery in universities.
This session will be open to BUFDG and AUDE members.
A summary document to help universities and NHS Trusts determine if VAT should be charged on supplies of staff between the NHS and UK universities.
The PVS enables members to record their procurement related efficiencies and report appropriately to senior management and governors, in a way that is consistent with all other English and Welsh H E Is.
This guidance sets out the tax implications of payments and benefits provided to employees on the termination of their employment.
