Pay and PensionsSelf Employment

All payments made to individuals will be subject to both Income Tax and National Insurance (where applicable). It is a legal requirement that the University makes these deductions at source. However, if you are genuinely self-employed, the University will make an application to the Inland Revenue, on your behalf, to pay you on a gross basis.

If you consider yourself Self-Employed and feel that the University should pay you free of statutory deductions you should download and complete the Self Employment Declaration Form; if you have been providing training on behalf of The Department of Learning Works you should download and complete the Self Employment Declaration Form (Learning Works)

The form should be completed in conjunction with the person within the University who authorised your engagement and must be signed by that person. Completed and authorised forms should be forwarded to Mr J Ross, Payroll Manager, Finance Office, University of Glasgow, University Avenue, Glasgow G12 8QQ.

There is no guarantee regarding the success of this application. The application will be assessed strictly on the information presented in the form. Remember, you can be self-employed in all other respects yet still be classed as an employee of the University.

A refund of any statutory deductions due will be made in the payroll run following notification from the Inland Revenue of your self-employment status, provided that this is within the same tax year.

Forms can be completed in advance of any work being done or payment made.