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Link to the FD3 form 


The Off-Payroll Working (OPW) rules are pieces of anti-avoidance legislation which were introduced in response to the perceived failure of the IR35 rules.  When the OPW rules were introduced, it was stated that they were  designed to ensure parity, as regards the amount paid in Income Tax and National Insurance contributions, between individuals who are employed and those who provide their services via an intermediary (e.g. a limited company).

Where HMRC criteria are met, the University will need to deduct PAYE and National Insurance from invoiced payments. As a result, the Department may also have to pay the employer liability, approximately 15% of the cost of employing such individuals. Departments must follow the FD3 process



On Friday 23rd September, in a surprising move, the Chancellor of the Exchequer announced the repeal of the Off Payroll Working legislation, with effect from April 2023. Currently there is no official documentation detailing the impact of the change.

What does this mean for the University?

In the immediate term, there are no impacts for the University.  All of our current policies and processes will apply until April 2023. 

We will be keeping a close eye on developments to ensure that any necessary changes are implemented.  In the meantime, should you have any queries, please contact the Employment Tax Team.

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Past Communications

14 Sep 2018: Suppliers not requiring an FD3 form to get Tax Clearance

From Monday 17th of September 2018, clearance from the Tax Team may be obtained for certain suppliers without submitting an FD3 form....

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29 Mar 2017: Processing invoices received from OPW

When you receive an invoice from an OPW complete the UPS4 form, attach the approved suppliers invoice....

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22 Mar 2017: CUFS system change to support rule changes

Off Payroll Workers (OPW) will be paid via the University Payment System using a UPS4 form which can be......

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21 Mar 2017: Payment arrangements before 6th April

The new legislation is enacted from the date a payment is made (not received) rather than the period of......

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