Where visiting academics from overseas :
a) are not remunerated for services rendered but only paid subsistence / maintenance
b) have no contract of employment
They can be paid without the deduction of Tax and National Insurance contributions
HM Revenue & Customs
However details of those visiting academics that fulfill the above conditions but whose stay is to be for more than 6 months must be reported to Sian Williams ( Head of Salaries and Pensions) for onward transmission to HM Revenue and Customs.
If an overseas visitor has a contract of employment for less than 24 months, they will be subject to the deduction of National Insurance contributions. However, it may be possible to be paid without the deduction of tax. An employee is advised to contact the Salaries Section for HM Revenue and Customs Tax Forms P46 and P86 which needs to be completed and returned to the Salaries Section for submission to HM Revenue and Customs. Tax will be deducted until the Salaries Section has been instructed otherwise by HM Revenue and Customs, South Wales Area.
Please be advised that the Salaries Section is not able to advise on eligibility for exemption from tax deductions.
Any queries should be directed to:
HM Revenue and Customs on 0845 3003949