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Subject:

Re: Research Stipends

From:

Jim Ross <[log in to unmask]>

Reply-To:

Jim Ross <[log in to unmask]>

Date:

Fri, 15 Apr 2005 14:14:56 +0100

Content-Type:

text/plain

Parts/Attachments:

Parts/Attachments

text/plain (81 lines)

Tony

If this is a Marie Curie Scholarship (EU Grant known as FP6) then we process
the 'living allowance' as taxable and Insurable after reducing it for
employers NIC's, because they have employment rights to SSP, SMP etc.

Other payments associated with this grant, expenses and relocation payments
are non-taxable.

If it's not this please disregard the above.

Jim

______________________________________________________________
Jim Ross
Payroll & Pensions Manager
University of Glasgow
Glasgow G12 8QQ

Tel:-0141 330 3704
Mob:-0773 470 9887
Fax:-0141 330 5398

Web:- http://www.gla.ac.uk/services/finance/staff/pay/index.htm

The information in this E-mail is confidential and is intended solely for
the addressee or someone authorised to receive the addressee's E-mail. Any
views or opinions presented are solely those of the author and do not
necessarily represent those of the University of Glasgow. The University
accepts no liability for the content of this e-mail, or the consequences of
any actions taken on the basis of the information provided.




-----Original Message-----
From: Payroll administration mailing list
[mailto:[log in to unmask]]On Behalf Of J.J.Gillespie
Sent: 15 April 2005 11:40
To: [log in to unmask]
Subject: Re: Research Stipends


Tony

Not sure if we have had anything quite the same as this but in broadly
parallel situations I have discussed with our local tax office, provided a
letter detailing the arrangements (funding, purpose of visit, stated what
the money will be used for etc) and in return obtained a written clearance
to pay without deduction of tax/NICs.

John Gillespie
Open

-----Original Message-----
From: Payroll administration mailing list
[mailto:[log in to unmask]] On Behalf Of Tony Joannou
Sent: 15 April 2005 11:20
To: [log in to unmask]
Subject: Research Stipends

Hi

I wonder if you could let me know how you treat payments, refrred
to as research stipends for a Hungarian national who is coming to
the UK for at least 2 years (no decision on his 3rd and final year
yet).  This particular individual is being paid 28500 pa with 23500
of this deemed to be living allowance.

Many thanks for any help you may be able to offer.

Cheers

Tony


Tony Joannou
Payroll Manager
University of Manchester
0161-275-8213

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