About the process

There are several different Routes to Payment that a transaction may take depending on the type of service and the supplier used.

The engager/hirer is responsible for determining the correct payment route for workers which dictates the Tax and National Insurance payments made.

The HMRC CEST (Check Employment Status for Tax) tool is used to help determine the worker’s tax status and considers whether they are self-employed, working under an umbrella company, or under another setup.

Before you use this tool, Queen Mary has created a pre-CEST assessment (Route to Payment flowchart) that will tell you if the HMRC check is necessary, based on the worker/supplier and activity they are being paid to do. We will cover all the above in our checklist section.

Note

Before you start assessing the worker/supplier’s tax status, it’s your responsibility to gather all the necessary details while making sure the worker/supplier understands the importance of this process.

The payment route for the same worker/supplier may change over time if the terms and conditions differ or the worker becomes integrated into Queen Mary — especially if the continuous service lasts more than six months.

Support with the process

We understand that you may have questions, especially if you are new to paying suppliers. We have outlined below who to seek certain types of support from.

School/Institute/Department Manager or their nominee can advise on:

• The process.
• Escalate complex issues to the Queen Mary Tax Manager.
• Educate engagers/hirers within Schools or Departments.
• Ensure consistency in process adherence and completion.
• Seek support from the Head of School/Department to reinforce final decisions.

Queen Mary tax manager can advise on:

• Complex issues.
• Provide guidance when worker/supplier status cannot be determined by the HMRC CEST check.