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Determining the correct status of a customer is imperative to the sale as it may influence the costs of goods and services, the tax treatment, and the options available for debt recovery should action become necessary.

A customer can be classed as Internal or External for both the transaction type and the VAT treatment.

Internal trading invoices (transaction type) are only used for trading between University institutions using the entity code U in UFS (a list of internal institution AR customer numbers is available here) please see the Internal Trading chapter of the FPM.

Customers that are part of the legal entity of, or wholly owned of by the University, including Cambridge University Press and Assessment, Cambridge Enterprise Ltd, JBS Executive Education Ltd are classed as External for Transaction Type, but Internal for VAT treatment.

The table below lists connected entities with details of their CUFS customer number and VAT treatment.

Name AR Customer # VAT status
Cambridge Centre For Advanced Research In Education In Singapore Limited  225366 Standard
Cambridge Commonwealth, European & International Trust 3307 Standard
Cambridge Enterprise Ltd 121800 Internal
Cambridge Institute For Sustainability Leadership (Australia) 160942 Standard
Cambridge Institute For Sustainability Leadership (Belgium) 236638 Standard
Cambridge Investment Management Ltd 175967 Internal
Cambridge Sustainability Ltd 233441 Internal
Cambridge University Press & Assessment
[Do NOT use CUP AR #3297 or CA AR# 5761]
247914 Internal
Cambridge University Research And Innovation (Nanjing) Ltd 243163 Standard
Cambridge University Technical Services Ltd 3969 Standard
Core Sustainable Heat Management Ltd 237220 Standard
Fitzwilliam Museum Enterprises Ltd 3790 Standard
Foundation For Genomics & Population Health 174898 Standard
Gates Cambridge Trust 10335 Standard
IFM Education & Consultancy Services Ltd 5121 Standard
JBS Executive Education Ltd 125036 Internal
Lodge Property Services Ltd 236998 Standard
Lynxvale Ltd 8390 Standard
Oxford Cambridge & RSA Examinations 12053 Internal
PHG Foundation 7058 Standard
Portal Estate Management Ltd 237282 Standard
Storey's Field Community Trust 236949 Standard

Latest version 16 April 2024

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