Checklist

Consult the Route to Payments (R2P) process overview to see what steps to take and gather the information needed which includes:

• Proposed contractual terms that comply with internal Procurement guidance.
• Details of the relationship between the engager/hirer (e.g. Queen Mary) and the worker/supplier.

These details may include:

• whether the worker/supplier can propose a substitute if they can’t complete the work;
• whether you, the engager/hirer has the right to reject that substitute;

[Note: It’s rare that we don’t have the right to reject a substitute, which would result in accepting a third-party business, not an employee, sent by the worker who is completely unknown to Queen Mary and who hasn’t been capability checked].

• whether the worker/supplier has employees paid through payroll that can and will complete the work;
• what the worker/supplier’s responsibilities will be;
• the expected working arrangements;
• who is responsible for deciding how, when and where the work will be done;
• how the worker/supplier will be paid;
• reimbursement for costs;
• whether the worker/supplier can provide similar services to other engagers/hirers elsewhere during the contract.
• whether it will consume most of the worker/supplier’s working time to provide this service during this contract.

Next, for new suppliers only, work through the Data for End to End Process [DOC 16KB] checklist to collect all relevant information about the worker/supplier before proceeding.

This includes securing their insurance documentation.

Reassessment of an existing worker/supplier isn’t necessary for the same work within the same Faculty/Directorate if, in the last 12 months, invoice payment was approved.

In this case, a PO is raised on Agresso with an updated contract attached, created using the Queen Mary template.

If longer than 12 months or a different type of work, then please refer to step 5.

Next, read the process overview. This will determine whether you should:

• continue trying to arrange payment by PO and Invoice;

OR

• Save time by directly requesting payment via HR Payroll. In this instance, please visit HR Contract Options for the next steps.

If this is the best option, you should complete the Queen Mary Route to Payment Flowchart and refer to data gathered in step 1 to help answer the questions.

Once this is done, please export the PDF outcome.

Please note that this step also applies if you are working with an existing supplier in Agresso, but it’s been longer than 12 months since you last worked with them, or it’s now a different type of work.

The Route to Payment Flowchart may direct you to the HMRC CEST tool to complete. If this is the case, it’s important that you do this.

Both tools appear similar, but the differences are important. Please remember to export the PDF outcome here too.

If the payment outcome is via HR payroll, visit HR Contract Options for the next steps.

If the outcome is a “complex issue”, please speak to the tax manager finance-tax-manager@qmul.ac.uk.

Otherwise, create a new supplier request in Agresso, attaching PDF(s) outcomes and the draft contract (if available) and all other documents required by Queen Mary Procurement.

• Once the supplier has been approved by Procurement, it will be sent to the Queen Mary tax manager for tax approval.
• Once fully approved, you must raise a PO request. You will also receive an email providing guidance on completion of a QM contract and a Status Determination Statement if required.

If the payment outcome is via HR payroll, visit HR Contract Options for the next steps.

Otherwise, you need to raise a PO in Agresso and submit the Route to Payment and CEST PDF outcome(s) and contract to accountspayable@qmul.ac.uk for assessment.

Any of the following scenarios will result in the individual being paid via HR payroll (either via a HR contract or HR One-Off Payment):

• All tutoring and instructing roles on Queen Mary examined and accredited courses.
• Any individual not running a business and/or not having business insurance.
• Any individual who has been employed by Queen Mary in the previous rolling 12 months.
• Individual has held an honorary title in previous rolling 12 months.
• The role the individual is being hired is the same or very similar to someone available within Queen Mary.

Should a payroll determination raise questions or challenges from the supplier, please forward the supplier the Supplier Brief [DOC 40KB] from the Queen Mary Tax Department. This brief provides background information on our HMRC responsibilities.