PO Number:
To be completed after contract has
been issued.
PD27 - University of Exeter Employment Status Questionnaire
This questionnaire is to help establish whether an individual can be paid gross on a selfemployed basis or whether they should be paid through the payroll with deductions made for
tax and national insurance (see http://www.exeter.ac.uk/staff/employment/selfemployed/).
This form shows HMRC, in the event of an audit, that due consideration to the employment
status has taken place. The questions are based on common law tests of employment. No
single question is an absolute indicator of employment status; a decision must be based on
the individual circumstances and balance of “Yes/No” responses. If any of the answers to the
below are yes, please provide more detail in the comments column. The person may still be
classed as self-employed however, it may be more suitable to pay the individual through the
main payroll or through the casual workers payroll for short, ad hoc, work. Your HR
Business Partner can discuss these options with you.
Section A - To be completed by the College / Service
Please provide a description of the services to be provided by the individual/company:
Expected start and end dates of the work:
Estimated number of days it is expected that the individual will provide services to the University
of Exeter over the course of the engagement:
College/Service requisitioner (name and email):
Is the Supplier permanently based overseas and is therefore not a UK Tax Payer?
Yes / No
If Yes, then please state where they reside: _________________________ Please sign and date the requistioner
box at the end of the questionnaire. No further sections of this form need to be completed but the form should be kept
in case of audit purposes in the future. Please see http://www.exeter.ac.uk/staff/employment/selfemployed/templates/
for what to do next.
If no, then please continue to complete all sections below.
Please answer all the questions below using the comments box when answering yes.
Yes
No Notes
Comments
1
Is the individual under the
supervision or control of the
University in carrying out their
work? “Control” here refers to
being able to choose the hours
they work and determine how the
For College/Service use only: Requisitioner Ref:
Although a ‘Yes’ answer is
indicative of being an
employee, the individual
may still be considered selfemployed where there is
some initial supervision and
they are free to perform the
work will be carried out.
duties as they see fit.
2
Is the individual restricted from
working for any other
organisations/clients during this
engagement?
If they are restricted then
this is an indication of the
University’s obligation to
supply work to the individual
and the University’s control
over this indicates an
employer/employee
relationship.
3
Does the individual work regular
hours (e.g. every Monday, two
days per week, or any other regular
pattern)? If work is performed on
an ad hoc basis please tick “No”.
If yes, then it suggests that
the individual has limited
control over work performed
and it points strongly
towards being considered an
employee.
4
Is the individual obliged to accept
work offered by the University?
If the individual is obliged to
accept work offered by the
University and the University
is obliged to provide work to
the individual, this is a
strong indication of
employment.
5
Will the contract exceed 12
months?
If the work is carried out
over an extended period of
time it may be viewed as an
indicator of being an
employee.
6
Is the individual prohibited from
sending in a substitute to cover for
them?
It is typical for a selfemployed individual to be
able to provide a substitute if
they cannot perform the
duties (e.g. off sick or on
holiday), however it is
unlikely that an employee
could do the same.
7
In the event that agreed timescales
are not met or the work performed
is below the required standard, are
the costs of rectifying any changes
borne by the University? If it is the
individual who bears the time /cost
of correcting the work please tick
“No”.
Typically an employee would
correct their errors on the
University’s time, whereas a
self-employed individual
would bear the financial
burden of correcting any
mistakes in their own time.
8
Are the services provided by the
individual similar to that of any
employee of the university?
If there is no real difference
between the services
provided by the individual
and that of an employee,
this is a strong indication
that the individual could be
deemed to be an employee.
For College/Service use only: Requisitioner Ref:
9
Will the individual be provided with
any staff benefits (such as pension,
maternity or holiday pay)?
Where an individual is
provided with the same staff
benefits as an employee this
indicates that they are
integrated with the
organisation to the same
extent as an employee, and
this therefore points towards
being an employee.
10
Is the individual providing full-time
cover for a full-time employee of
the University, (for example
maternity or holiday cover)?
If the individual provides full
time cover for a full time
employee they may be
treated as effectively taking
that employment for the
duration of the contract.
Therefore full time cover is
an indication of being an
employee.
11
Is the individual provided with a
fixed workplace at the University,
including the use of a desk,
computer, phone, or similar
equipment?
Provision of a fixed work
place or substantial
equipment is an indication
that the individual is ‘part
and parcel’ of the
organisation, and so points
to employment. Selfemployed individuals
typically work from their own
office, or if on site, tend to
provide their own
equipment.
PO Number (same as section A- in case of
separation):
Section B - To be completed by the Supplier
Name of individual contracting with the University and trading
name (if
applicable):
To be completed
after
contract has been issued.
Contact details: (address, telephone no, email):
Please give the name and address of the tax office you are registered with OR your Unique
Taxpayer Reference Number (UTR):
Please answer all the questions below. If you answer yes to any of the questions please
provide additional comments in the notes box.
Yes
No Notes
Comments
1
If
the
individual
has
been
an
Are you or have you been
employee of the university within
engaged for work or been
the last 12 months and their
current engagement is similar to
an employee of the
that previously provided, this
University within the last
suggests that the engagement
12 months? If yes, please
may merely be an extension of
employment.
provide details (e.g. date
and circumstances).
For College/Service use only: Requisitioner Ref:
2
Please confirm that the
University is not your only
customer and that you
supply services to a
number of customers.
Providing services exclusively to
the University is indicative of
employment. Working with
several clients is more akin to selfemployment, however evidence
should be provided to reduce the
tax risk of paying the individual
gross.
3
Are you likely to spend
more than 50% of your
total working time
providing services to the
University?
If the majority of the individual’s
time is spent working for the
University this may indicate an
employer/employee relationship.
4
Are you VAT registered?
Please confirm your VAT
number in the comments
box if you are.
Employees are outside the scope
for VAT. Therefore if an individual
has registered for Vat this is
another indicator of selfemployment.
5
Do you need to be
covered by the University
professional indemnity
insurance? If you have
your own insurance cover,
then please answer No.
If the individual provides their work
professional indemnity insurance
cover this is an indicator of selfemployment, as a self-employed
individual controls their own work
and carries the financial risks of
their work.
I confirm that I am working on a self-employed basis for this work that I undertaking
for the University of Exeter.
Supplier signed:
Date:
Requistioner signed:
Date:
Budget approved by (College/Service Finance) signed:
Date:
Name:
(This person will not be responsible for checking the employment status of the individual – this is the
requistioners responsibility).
Once this has been completed, then please retain this questionnaire within the College
/Service. Copies of the questionnaire are not required by Accounts Payable (if the individual
is deemed to be self-employed) or Pay and Benefits (if the individual is deemed to be
employed). It is however, crucial that this questionnaire is retained within the
College/Service as HMRC will need this in the case of an audit.
You will now need to issue a Letter of Engagement and Contract for Services – templates of
which can be found at http://www.exeter.ac.uk/staff/employment/selfemployed/templates/
For College/Service use only: Requisitioner Ref: