10 minutes to move between rooms
Workshop 1A – VAT - Supplying, using and sharing staff – Laurie Pay from Deloitte
This session will look at the different ways in which staff are used or supplied in the HE sector, provide an overview of the VAT considerations and cover the ways in which efficiencies could be achieved.
Level of knowledge required: Basic
Workshop 1B - Employment Taxes - Back to Basics - Year end compliance, what's changing and how can you improve what you do? - Paul Moreels from KPMG
With the introduction of mandatory PBIKs in April 2026, what should Universities be considering in relation to the year and reporting and the current processes and controls they operate. For some PBIKS will be a significant change requiring a lot of thought whilst for others it is more a case of making sure you understand what needs to be done and when.
PBIKS/P11Ds are not the only year-end reporting consideration however, what about PAYE Settlement Agreements, Termination Payment Returns, Retirement Benefit returns as well as what is happening with Section 6 requests. The session will cover off all of these areas highlighting areas of best practice and giving Universities suggestions on what they should be considering ensuring they remain complaint and as importantly, do not over report.
Level of knowledge required: Basic
Workshop 1C - Round the World in 60 minutes - Marie Green and Gemma Buxton from Vialto
International joint ventures are not a new thing for the sector but with their ever-growing popularity tax authorities are becoming increasingly vigilant to these. Therefore, understanding and managing the tax and wider considerations of having employees working in the JV territory has never been more key. This session explores for three territories (i.e. China, India, Middle East), which reflects an established, growing and future market, and what you need to know, where you need to focus and the current landscape of each.
Level of knowledge required: Intermediate/Advanced
Workshop 1D – VAT, GST and distance learning: a practical update – PwC
A round up of some the latest global developments and some practical tips as to how to manage a University's risk in the current climate.
Level of knowledge required: Basic/Intermediate
Workshop 2A - VAT back to Basics - PwC
We'll cover off some of our most asked questions from Universities and talk through some of the basics that Universities deal with every day.
Level of knowledge required: Basic
Workshop 2B - Employer Compliance Reviews - what to expect, key risk areas and how to protect yourself - Grant Thornton
In this session we will discuss the employer duties compliance review process as well as covering some of the common pitfalls we find in the sector (including termination payments and labour supply chain). We will share insights on how to approach these reviews and protect your institution in the process.
Level of knowledge required: Intermediate
Workshop 2C – Unlocking overseas collaborations for universities – KPMG
A comprehensive overview of the corporate, income tax and social security implications for UK universities establishing overseas collaborations. We’ll share practical insights for navigating the complexities which some locations present and focus on the overseas corporate and income tax implications presented when establishing collaborations with institutes based in India and China (plus other popular overseas locations). The session is designed to equip universities with the knowledge they need to confidently pursue and manage successful overseas collaborations and ensure tax compliance for the University and staff.
Level of knowledge required: Advanced
Workshop 2D - Complying with the compliance guidelines - how to be compliant in practice - Kerry Sykes and Harriet Latham from Big for Tax
We all like a bit of order in our lives, but sometimes we are very busy, and things are less ordered than we would like. And finding the time to restore order is tricky. In this session, Kerry and Harriet will consider what the HMRC Guidelines for Compliance should mean for you and how implementing them could potentially save you time, money, and most importantly stress.
Level of knowledge required: Basic/Intermediate
Workshop 3A - Rationalisation and VAT reality - Louise Gray and Liz Maher from Xeinadin
As many Universities have been hit financially by the significant reduction in overseas students applying for courses following the pandemic they are having to rationalise their operation and save money. Whilst a key part of this will be saving salary costs there will also be VAT implications that need consideration as part of wider restructuring, for example:
Level of knowledge required: Intermediate/Advanced
Workshop 3B - National Minimum Wage - why a £42,000 salary could still result in an underpayment - Paul Moreels from KPMG
The increases to National Minimum Wage (NMW) rates from April 2025, alongside the increases we’ve seen over the past couple of years has prompted many universities to review their compliance with NMW regulations. As a result, many universities are taking a proactive approach to ensure that they have been compliant with NMW regulations and continue to do so. The first step in this process is identifying where any potential NMW risk areas lie, to establish the impact that these have on employees pay and explore areas to support keeping this `NMW applicable pay’ above NMW levels.
Most NMW breeches are due to a misunderstanding or misinterpretation of the NMW regulations and associated HMRC guidance, made more complicated by recent regulation changes for salaried workers prompting increased scrutiny for workers who would typically be outside of the scope of NMW review. For example, under the new rules NMW underpayments can arise for workers paid as high as £42,000 p.a. when working as little as 30 minutes extra per day. The NMW legislation is very complex, and many employers fall foul of technicalities related to payroll or working practices despite paying at or above the correct rates, leading to HMRC imposing 200% penalties and public naming.
This session will discuss the risks, highlight some of the technicalities and suggest the next steps Universities should be talking to help maintain compliance.
Level of knowledge required: Basic/Intermediate
Workshop 3C - It's ok, it's covered by a grant - Marie Green and Gemma Gaynor from Vialto
Many fellowships include an element of overseas work. When considering your obligations as the employer of the academic on a fellowship it is important to include in your due diligence not just the core salary you are paying the individual but any other amounts they are receiving as a result of the fellowship. This practical session looks at different scenarios and what the position is in each from a home and host perspective. What are the influencing factors and why this matters.
Level of knowledge required: Intermediate/Advanced
Workshop 3D - The doctor is ready to see you now for a CT clinic - Kerry Sykes and Harriet Latham from Big for Tax
Just like the doctors, same day appointments are in short supply, so whether you outsource your computations or do them in house, please send in your corporation tax questions in advance of the conference. Harriet and Kerry will then work through your questions, which are probably also someone else’s questions, giving you clear and practical support.
Level of knowledge required: Basic/Intermediate
4A) TBC
Workshop 4B - The importance of due diligence when engaging lecturers, consultants, and third-party suppliers - Nicola Smith from Xeinadin
The session will cover the employment status related considerations to be aware of when engaging with external lecturers, consultants, limited companies, agencies, and umbrella companies; potential risks to be aware of and how having robust processes and procedures in place can help mitigate such risks. The consequences of the IR35 changes that came into effect from April 2021 and the implications of proposed changes in relation to the engagement of umbrella companies from April 2026.
Level of knowledge required: Basic
Workshop 4C - Mastering the maze: International social security for complex cases - Laura Hutton from Grant Thornton
Do the UK’s international social security agreements adequately address the needs of today’s mobile workforce? This session will help you get to grips with assessing where an individual should pay social security in complex but increasingly commonplace scenarios, including “portfolio careers”, simultaneous employment and self-employment, remote working, and cross-border commuting. It will also shed light on the concerns employees may have about their social security benefits, including access to healthcare and state pension.
Level of knowledge required: Advanced
Workshop 4D - EU-nited we stand: navigating the tax maze - KPMG
Join us for an informative and practical session focused exclusively on the HE sector where we tackle the quirks and complexities of dealing with the EU's tax regulations. In "EU-nited We Stand: Navigating the Tax Maze," we'll cover a range of topics that are sure to keep you enlightened. Here's what we'll explore:
This session will provide valuable insight helping you to ensure compliance. In particular, this session is for those who enjoyed KPMG’s session on the EU and online learning last year – this is effectively a follow-on session moving on to cover what we know a year on.
Level of knowledge required: Basic/Intermediate
10 minutes to move between rooms
Workshop 5A - The Martin Scammell Property Special
Join us for the annual, much relied upon property update from VAT legend, Martin Scammell.
Level of knowledge required: Basic/Intermediate
5B) TBC
Workshop 5C - A fireside chat with Phil Jukes - University of Oxford
Phil will be talking through the approach to some of the hardest-to-find cases of overseas working, such as commuters and joint appointees. The session will also explore practical ways of equipping departments, faculties, and divisions with the skills needed to identify these scenarios.
Level of knowledge required: Intermediate
This session will cover: The once in a generation change in how HMRC are conducting compliance activity and how to best prepare to avoid surprises. The landscape and HMRC areas of focus for their financial year 25/26.
Level of knowledge required: Intermediate
10 minutes to move between rooms
Workshop 6A - Tax Risk Governance & HMRCs new guidelines for compliance frameworks - RSM
An introduction to TRG, TRG best practice, overview of HMRC’s new guidelines with a focus on GfC8 (VAT compliance) and GfC12 (worker supply chains)
Level of knowledge required: Basic/Intermediate
Workshop 6B - Are they really volunteers - Paul Moreels from KPMG
Once again, we are wondering if we can really call a volunteer a volunteer… Academics/researchers are offering various payments/vouchers/benefits to volunteers and research participants to attract more people to participate in their research, quite understandably. But they may not actually be volunteers for tax or employment law purposes because of the nature of the work and payments being made. Join Paul Moreels who will first summarise the different areas we need to consider and then ask you to tell us what volunteer/research participant studies you are currently working on/struggling with. We’ll work through them together to try to address the issues and consider, as a sector, how we believe these should be treated, with potential remit to HMRC to gain clarification on the studies we’ve collated.
Level of knowledge required: Basic/Intermediate
Workshop 6C - Navigating global mobility in the university - KPMG
How does a university manage global mobility within its institution and what are the roles and responsibilities of Finance, HR, Payroll and Schools/Departments? This roundtable discussion aims to explore the complexities of managing global mobility within a university setting, focusing on the key stakeholders involved and their respective roles. We will delve into best practices and challenges and engage in a collaborative discussion to explore potential solutions to ensure a smooth and successful experience for both the university and its international faculty and staff.
Level of knowledge required: Basic/Intermediate
Workshop 6D - A moving feast? Changing the use of buildings - Kerry Sykes from Big for Tax
With universities under increasing financial pressure, there is a growing desire amongst the higher echelons to get more commercial income from property and you (tax department) are in the way. Why a change of use in a zero- rated building might not cost as much as you think, and why it may also blow your mind with complexity. And what about those buildings that were never zero rated?
Level of knowledge required: Basic/Intermediate
10 minutes to move between rooms
Workshop 7A - Partial Exemption andn recovering VAT on a University's costs - Steve Haywood from MHA
This session will be a practical session focusing on the principles of VAT recovery and applying this to a University. It will cover the principles of attributing costs before moving on to look at Partial Exemption, the standard method and its pitfalls for a University, and when a University should consider a Partial Exemption Special Method. It will close off by considering what a Partial Exemption Special Method could look like for a University.
Level of knowledge required: Intermediate/Advanced
Workshop 7B - Termination and redundancies - PILONs and PENPs – Caroline Rai from PwC
Given the current climate with the vast amount of voluntary redundancies, this session will cover the tax/NIC rules and reporting requirements for termination payments (incorporating redundancies), including the dreaded PENP calculation.
Level of knowledge required: Basic/Intermediate
Workshop 7C - when is work not work? - Marie Green and Nasima Sadique from Vialto
International remote work in the sector is not a new thing but as an increasing number of academia and staff express an interest in doing this and tax authorities become ever more vigilant in their rules on this, understanding how to manage this type of international working becomes increasingly key. This session explores all the things you need to know to help you with such requests. When is a visa needed, do we need to consider employment law, do we have to run payroll, what if it is a mixture of work and holiday, if it is remote work do we need to worry about PE? The session will cover all of this and much more.
Level of knowledge required: Basic/Intermediate
Workshop 7D - Breaching the EUR750m turnover threshold - a whole new world - KPMG
As universities look to grow their top line, more are joining those above the EUR750m turnover threshold (or may be approaching it). Tripping over this threshold brings with it a whole new world of tax compliance. In this session we will talk you through the different requirements which must be met once north of this threshold, including deadlines and timing and the data needed to comply with these obligations. Also a useful refresher for those who have been over the threshold for a while already given some of the recent changes to the relevant requirements.
Level of knowledge required: Intermediate
10 minutes to move between rooms
8A) TBC
Workshop 8B - Payrolling benefits within universities (including is it a salary sacrifice or within OpRA - Caroline Rai from PwC
Discussing the key requirements, challenges and pitfalls of implementing the payrolling of benefits, including representations made to HMRC. The session will also cover off the typical benefits provided within the HE sector, including nurseries, electric vehicles and pensions, plus the differences around salary sacrifice vs OpRA.
Level of knowledge required: Basic/Intermediate
Workshop 8C - Issues to consider when setting up a presence overseas with overseas working - RSM
In this session, we will look at a couple of scenarios, including a new Chinese establishment, and an overseas agent in place to engage new students, and provide an overview of the common steps, summary of all relevant tax implications to consider such as double taxation reliefs, withholdings taxes, indirect taxes and corporation tax.
Level of knowledge required: Basic/Intermediate
Workshop 8D - Tax Governance & Risk Management for Universities - Steve Haywood from MHS
While most universities won’t have to worry about some of the biggest tax governance headaches such as SAO rules, having good tax governance is still important for universities. In the session we’d propose to discuss the following:
• The importance of tax governance for universities and what good tax governance looks like
• What a Tax Control Framework is and why it can be useful
• Tax Strategy Document – When you need one, and why you might want one even if not required to publish
• Managing and tracking tax risks
• Corporate Criminal Offences
Tax Governance may be a less well trod topic, but I think it is a really important once that underpins all tax compliance and planning activities. No prior knowledge of tax governance required.
Level of knowledge required: Basic
Workshop 9A - Ask me anything about VAT - Kerry Sykes from Big for Tax
Rather than focussing on a specific topic, the purpose of this session is to allow delegates to ask any question about any aspect of VAT (in the education sector). A wild edge of your seat kind of thing where we can explore some of the quirks and perhaps also pick up some more basic points that people have been afraid to ask in the past.
Level of knowledge required: Basic/Intermediate
Workshop 9B - Navigating the complex world of off-payroll working - Grant Thornton
Uncover the intricacies of off-payroll working employment tax legislation at our comprehensive session, designed to demystify the complexities and implications of various off-payroll working arrangements. Explore the nuances of legislation related to sole traders, agency workers, umbrella companies, and the IR35 rules. We will be offering practical guidance on compliance, risk management, and policy development and our experiences with the sector.
Level of knowledge required: Intermediate
Workshop 9C - Navigating the intersection of Tax, Immigration and Social Security encompassing the often found disconnect between immigration and tax - Steve Haywood from MHA
Global mobility has been a hot topic in the university sector for years, and we believe we’ve got a strong global mobility team, and a good immigration and employment solutions team, which together can offer a really good joined up service that can offer bespoke support to universities. This session will show how tax and immigration considerations together can cause issues, and how to deal with them. While covering some advanced issues this would be beneficial for anyone dealing with these issues.
Level of knowledge required: Basic/Intermediate
Workshop 9D - The art of time travel: Saving time through tax return data analysis automation - KPMG
We will discuss ways in which, using AI, the in-house data analysis process for categorising income and expenditure for tax purposes (i.e. Primary Purpose, Non-Primary Purpose, investment, etc) can be streamlined. This can reduce the time spent from weeks to just a few hours and can apply whether you prepare your tax returns in-house or outsource to a provider. We will also discuss the tax sensitivities around ensuring that the data is accurate to begin with and the associated risks.
Level of knowledge required: Basic
