Making Payments

The University makes payments to: (1) Corporate bodies or individuals providing a commercial service and (2) Individuals not providing a commercial service. The type of payee will determine the route they are paid by.

1. Determine Type of Payee

The University makes payments primarily to two distinct groups of payees:

Corporate bodies

Includes, both within the UK and overseas:

  • Commercial companies
  • Governmental organizations and local authorities
  • Charities and research funding bodies
  • Other universities and educational establishments
  • Oxford colleges, other than St. Cross and Kellogg

Individuals

Includes, both within the UK and overseas:

  • Members of staff of the University, including prospective members of staff, whether paid via the Payroll or any other means
  • Visitors who may be entitled to claim refund of costs, stipends, etc.
  • Students
  • Private persons who do work for or earn money from the University, but who provide a commercial service e.g. piano tuner

For payments to corporate bodies and individuals who are proving a commercial service, refer to the Purchase to Pay process for further guidance.

2. Determine Nature of Payment (to individuals not providing a commercial service)

Payments to individuals fall into two categories, each of which is treated differently:

Appointments and Engagements

Any payment made to an individual in return for the provision of work or services is treated as an appointment or engagement.

Expenses, benefits and other payments

Any payment made to an individual as reimbursement of allowable expenses incurred by them whilst undertaking work for the University is treated as an expense payment. This includes reimbursement of expenses incurred by:

  • Staff
  • Visitors (including academic visitors) where only actual allowable expenses are covered
  • Students (including payment of bursaries and scholarships)
  • Any other individual entitled to make such claims

Payments made on behalf of individuals by the University may also be treated as expense payments where they cover allowable expenses.

The University Expenses and Benefits Guide provides detailed guidance on which expenses and payments are allowable.

Where expense payments – either tax-allowable or otherwise – are made, refer to the Pay Expenses process for further guidance.

Contact details

For further information, please contact:
Payments Team
Telephone: 01865 - (6) 16016

Version Control

2013: Process updated inline with the R12 project changes. Previous versions are available on a request basis via finance.communications@admin.ox.ac.uk.