Payments may be made to individuals for a number of reasons, but it is important to determine the nature of the payment in each situation to ensure that the tax treatment is correct
Guidance to help departments identify when payments for services are required, how to engage the supplier, and how to select the correct route for payment to e.g. visiting lecturers, contractors
Payments instigated by the University including scholarships, bursaries, grants and exhibitions, payment of allowed subsistence for visiting academics, and payments to participants and volunteers
