Research Design Service: East Midlands
National Institute for Health Research
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Update on payment for involvement in research - an agreed statement and INVOLVE's understanding of the changes to HMRC Inland Revenue IR35 regulations

  Created on Tuesday, 21 Nov 2017. Posted in Public Involvement

Changes to HMRC regulations on ‘contractors and intermediaries’ have led to some institutions processing payments for involvement in research through PAYE.  INVOLVE has discussed these changes with HMRC and the Dept of Health’s Tax Advisor, and produced an agreed statement along with INVOLVE’s understanding of how these regulations might relate to payment for involvement.