Resources > Reward and Resourcing



Recruitment in estates and facilities management report
UHR and AUDE publish the first-stage report of a joint project looking at the current challneges facing those recruiting into estates and facilities management roles at member universities.

Supreme Court judgement on holiday for workers
After a very long wait, the Supreme Court has handed down a judgement on holiday entitlement.

Employment status/IR35 - Another Tribunal win for HMRC
Alan Parry, another presenter providing their services through their own personal service company, has lost a First Tier Tribunal to HMRC as judge rules that mutuality of obligation and controls tests were consistent with employment.

Advisory fuel rates from 1 June 2022
The advisory fuel rates for company cars have been updated by HMRC with effect from 1 June 2022.

Salary sacrifice of electric cars - paper available
BUFDG commissioned Mazars to provide this report into the tax and NIC savings available for electric company cars via salary sacrifice arrangements. Click for more information.

Pensions: What about those not in any scheme?
The following article from Simon Davidge of Mercer is one of a series published on the UHR website in the run-up to UHR’s 2022 Conference: Everyone Onboard! Find out more about all of our partner organisations for 2022 here.

UKRI plans for postgrads and impact on stipends
The Times contends stipends are not keeping pace with inflation and UKRI are addressing funding/financial support of post-graduates with a review of their current practices.

HMRC reminder of NIC veterans relief
HMRC issued a press release to remind employers of the NIC advantages when hiring veterans

HMRC updates for employment taxes
General updates from HMRC relating to employment taxes, also for reporting requirements for 2021/22 and the new tax year 2022/23.

Low Pay Commission - Consultation on NMW/NLW
The LPC is seeking evidence on the effects of the National Living Wage and National Minimum Wage in order to inform recommendations for the 2023 rates.

Neil McCann IR35 FTT case - won by HMRC
Neil McCann IR35 FTT case - won by HMRC

Homeworker expenses - removal of easement
Confirmation from HMRC in the latest 'Agent Update' that the easement put in place for home office expenses during lockdown will come to an end on 5 April 2022.

Cycle to work - easement end
Another HMRC Agent Update announcement that the cycle to work easement on qualifying journeys will come to an end on 5 April 2022.

Health & Social Care - Employee Guide
We are pleased to provide an employee explanatory guide to the Health & Social care charge being implemented from 6 April 2022.

Effects of off-payroll working in the public sector
A certain bus analogy springs to mind this week as HMRC and the NAO both publish papers assessing the effects of the off-payroll working rules.

Off Payroll Status Training - Recording, slides & book
The recording and slides for the Off payroll status training event is now available on the BUFDG website.

Holiday pay – Pimlico Plumbers loses appeal
Court of Appeal overturns EAT to allow accumulated backdated holiday pay where entitlement wasn't offered.

NIC Increase for health & social care
HMRC published their guidance Prepare for the Health & Social Care Levy setting out the basic changes from this April

BUFDG Guidance - Stipends, Scholarships, Bursaries, etc
This paper sets out the general rules on the taxation of stipends, HMRC's current position and where complexities arise.

VAT liability of charging of electric vehicles
Revenue and Customs Brief 7 (2021): VAT liability of charging of electric vehicles


Recruitment in Estates and Facilities Management Report

Harper Brazel Holiday Entitlement Supreme Court 2022

UHR/ECC Pay Spine Living Wage Discussion Group - Notes

UHR/ECC Pay Spine Living Wage Discussion Group - Slides

ECC UHR - Pay Spine Living Wage Discussion Group 1 April 2022

Salary Sacrifice of Electric Cars - Mazars

Health & Social Care Levy

Time to Talk - Entertaining staff - GT 15 February 2022

Training: Off Payroll Worker Status Feb 22

BDO: Expenses for homeworking

Stipends Bursaries Scholarships - BUFDG Guidance

TaxHE - HE Taxes Newsletter - 11 November 2021

Parliamentary briefing - 2020 USS Valuation October 2021

HMRC article - Tax Avoidance, don't get caught out

TaxHE – HE Taxes Newsletter – 30 September 2021

Time to Talk: Apprenticeships - Part II

Time to Talk: Apprenticeships - Part I

Apprenticeships and assurance

Time to Talk Apprenticeships Part 1 April 2021

BUFDG Off Payroll Working Rules - recording available

BUFDG off-payroll worker rules - slides

SDS template - outside scope off payroll using CEST

SDS template - Inside scope off-payroll rules using CEST

Off Payroll Working - GT Time to Talk session

Off Payroll Working - GT Time to Talk session

CEST Training - 1 March - Rebecca Seeley Harris

Tax-free accommodation provided to university staff

UHR KPMG - Future World of Work - February 2021

TaxHE – HE Taxes Newsletter – 14 January 2021

TaxHE – HE Taxes Newsletter – 17 December 2020

Termination payments

BDO article on off payroll workers

BUFDG Guide to Accounting for Pensions in HE - Sep 20

Accommodation Benefit - BUFDG UCEA paper

Apprenticeships and Bradford: Leveraging the Levy – Senior HR Forum Leeds 26 Feb 2020

TaxHE - HE Tax & Payroll Newsletter - 30 Jan 20

UHR Scotland Conference December 2019 - Academic Leadership for the 21st Century - Professor Nick Antonopoulos

Showcasing Good Practice - Lancaster 50th Anniversary Lectureships Scheme - Paul Boustead

UHR Showcasing Good Practice November 2019 - University of Exeter

CSDB Application Guidance 2019 -20.docx

Staff Scholarships and Remission of fees policy Oct 18

Fee Remission Guidelines updated July2019.doc

Temporary & Permanent Recruitment Services Agreement

Briefing for HEIs on compliance with National Minimum Wage rules



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