Determining the customer status (internal/external trading/VAT status)
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