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The off-payroll working rules cover anti-avoidance legislation 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).


In April 2021 the rules were amended, a brief update session was held on 6 May 2021 which explained the changes and the impact on departments.

Slides from the update session - May 2021

Link to the OPW update session slides

Video of the update session - May 2021

Link to the video from the opw update session

Link to the FD3 form 


HMRC rule changes regarding individuals or agencies supplying services through a limited company.

From 6 April 2017 new rules applied to payments made to limited companies largely controlled by a single individual where they provide services to the University, or agencies providing such resource to the University. 

Currently the individual or agency are responsible for determining whether PAYE and National Insurance are due.  From 6th April 2017 the responsibility to determine the employment status (for tax purposes) of such individuals will transfer to the University. If the individuals providing the services meet new HMRC criteria – these will be known by the University as “Off Payroll Workers”. 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.

Alongside this work a revised FD3 process was implemented to incorporate the new legislation. 


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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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