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TAX Information and Guidance Service

It is a common perception that tax is not particularly relevant to Universities, as they do not pay tax on their education and research activities. However, this view could not be further from the truth! Although there are some tax exemptions that MMU does benefit from, tax is a cost in almost every activity that we undertake and, therefore, needs to be considered.

To assist with tax issues, the University has a Taxation Manager whose role is to assist with tax advice and to complete various statutory returns. MMU has a wide range of taxation issues, which includes:

  • VAT
  • Corporation Tax
  • PAYE and National Insurance
  • International tax issues associated with activities and staff travelling overseas
  • Gift Aid
  • Import Duty
  • Machine Games Duty

One part of the Taxation Manager role is to ensure compliance by the timely submission of returns and payment of tax to HM Revenue and Customs. However, a much larger part of the role is helping the University and its staff understand the current tax rules as they apply to existing activities and the tax implications associated with any new activities. Our aim is to manage the University’s tax position in an efficient manner to maximise reliefs and minimise the overall tax liability.

Common areas where the tax advice is sought include:

  • Determining the VAT liability and VAT recovery position of new Research and Knowledge Exchange (RKE) activities
  • Advising on the VAT liability of activities at the Invitation to Tender stage, to ensure correct pricing and budget setting
  • The availability of VAT reliefs for medical research and advertising expenditure
  • VAT relief and VAT recovery for construction projects
  • Corporation Tax issues related to trading activities
  • The tax issues of undertaking activities overseas
  • The employment status of workers and contractors
  • Payment of Import Duty on equipment purchased from outside the European Union

We have produced a range of VAT guidance notes covering VAT reliefs and the VAT issues associated with purchasing goods and services from overseas. In addition, the Taxation Manager is happy to attend team meetings to explain specific tax issues in more detail and to provide training workshops with your teams.

Mark Smith
Taxation Manager
Email: mark.smith@mmu.ac.uk | Tel: 0161 247 1870

Article last updated: Thursday, October 8, 2015

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