Human Resources - Information for Managers

IR35 Employees

If you need to engage an individual on an IR35 Contract then you will need to take the following steps to ensure they can be paid:

  1. Check that the HMRC assessment result says that “The Intermediaries Legislation does apply to this engagement” for help with this and for guidance on the full IR35 process you can contact
  2. Check, copy and certify the individual’s right to work documentation before they carry out any work.  For help with conducting right to work checks visit the guidance on the Immigration web pages
  3. Complete the IR35 Employee Record Request Form. This provides us with the information we need to set up an employee record and issue an Employee ID.  This allows us to process payments for them and allows the individual to obtain an IT login and access card.
  4. Ask the individual to complete their bank details on the Payroll Form.
  5. Email a copy of the (1) HMRC assessment result, a copy of the (2) certified Right to work documentation and the (3) IR35 Employee Record Request Form and (4) Payroll Form to
  6. If at this stage you have an invoice provided by the individual then please scan it and send a copy to HR along with the documents as above.
  7. If you don’t yet have an invoice, or you are expecting to receive a number of invoices over time, just scan and send them to as you receive them. Please make sure, though, that you include the Employee ID number in the covering emails, otherwise we will not know whom to make payment to.

Please be aware that the usual HR payroll cut-off dates apply for submission of invoices/documentation.






Registry, University of Kent, Canterbury, Kent, CT2 7NZ

Enquiries: +44 (0)1227 764000 or contact us

Last Updated: 20/06/2019