Tax Compliance Questionnaire

Tax Compliance Questionnaire
Schools Annual Return 2015/2016

School Name:
Completed by:
Date completed:
Why is it important for your school to complete this questionnaire?

East Sussex County Council is required to gather information that may need to be provided to Her
Majestys Revenue and Customs (HMRC) regarding benefits and expenses provided to employees. It
is also necessary to validate the employment status of any person undertaking work and not paid via
the corporate payroll system. Failure to provide information may lead to a compliance audit by HMRC
and the imposition of fines (including penalties and interest), which may be applied retrospectively for
up to six years.
What is the information provided used for?
Only the information relevant to meet statutory reporting obligations will be provided to HMRC. The
information requested is essential to ensure compliance with the payroll departments end of year
reporting obligations.
Please can you assist us in gathering all relevant information by completing and returning the
following questionnaire by the deadline of Thursday 3rd May 2016.
Need assistance?
For further information about the tax compliance topics included in this questionnaire please refer to
the following area on czone:
https://czone.eastsussex.gov.uk/schoolpersonnel/payconditions/tax/Pages/main.aspx
If you have any queries regarding providing this information request please contact:
Kerry.nicol@eastsussex.gov.uk (01273 335589).
Where do I send this questionnaire?
Please save this document and forward your responses via e-mail to
payrollservice@eastsussex.gov.uk
Question
Response
PAYMENTS TO INDIVIDUALS
1. People treated as Self Employed
1.1 Do you have any workers that are treated as
Yes (complete questions 1.2)
Self-employed?
No (move onto question 2)
(including all freelance, consultants,
School Improvement Partnerships SIPs)
1.2 Have payments been made directly to

individuals or to a limited company?
Limited Companies
(complete questions 1.4)
Individuals
(complete questions 1.3 and 1.4)
1.3 Please provide details of any self-employed

engagements on Appendix 1.
1.4 Have you taken any ex-employees back on a
Self-employed basis?
2. Casuals
2.1 Have payments been made to casual labour
(excluding agency staff), who have not been
paid via payroll?
3. Agency Workers
3.1 Have any agency workers been used?
(Excluding supply teachers where the agency - e.g.
HAYS - invoice you directly for the service
provided)
3.2 Who is responsible for paying expenses?
Appendix 1 completed:
Yes
Yes
No
No
Yes (complete Appendix 2)

No
Yes (complete questions 3.2 to 3.3)
Agency
Your school
3.3 To who are payments made?
Agency
(move onto question 4)
Individual (Appendix 3)
PAYMENTS TO EMPLOYEES
4. Petty Cash
4.1 Have you paid any contracted members off staff
Yes (complete question 4.2)
their salary payments directly from school petty
cash?
4.2 Have the payroll department been made aware
Yes (move onto question 5)
of any such payments?
No (complete Appendix 4)
5. Long Service Awards
5.1 Has your school given any members of staff an
Yes (complete questions 5.2 to 5.4)
award/payment for long service?
5.2 Have all awards been made to staff with at least
Yes
20 years service?
5.3 Are all your long service awards paid in intervals
Yes
of 10 years?
(e.g. 20 years service, 30 years service etc.)
Question
Response
5.4 Has the value of all awards been less than

1000?
6. Termination Payments
6.1 Have you made any payments directly to
employees on termination of employment?
Yes
No
Please do not include details of payments that:

Have been processed and paid by payroll.
Retirement benefits due from the LGPS or TP
Schemes.
Redundancy or other payments determined in
accordance with the employees employment
terms and conditions.
7. Prize Incentive Schemes

7.1 Have you provided any rewards as an
incentive to employees? (i.e. rewarding

No
attendance)
8. Beneficial Loans
8.1 Has the school provided any employees with a
loan?

No
9. Reimbursing childcare costs

9.1 Has the school reimbursed any member of
staff for their childcare costs?

No
EXPENSES AND ALLOWANCES

10. Travel and Subsistence policy Business Expenses
10.1 Does your school reimburse staff for business
Yes (Please complete question 10.2)
expenses?
No (Move onto question 11)
10.2 Do you always ensure that receipts are
retained as evidence of the business
expense?
Yes (This is good practice)

No (Please ensure that this is built into
your approval process)
11. Travel and Subsistence policy Business Mileage

11.1 Does your school reimburse staff for business
mileage undertaken?
No (Move onto question 11.4)
11.2 Have any employees used their own cars for
the business journeys undertaken?

No (Move onto question 11.4)
Question
Response
11.3 Do you request evidence from staff showing

they have a valid driving license and have
updated their personal car insurance policy to
include business travel?
11.4 How do you reimburse staff?
Yes (This is good practice. Please

ensure that this information is reviewed
annually)
No (Please ensure that this is built into
your approval process, as this is essential
to ensure that your member of staff is
covered in the event of an accident)
Corporate payroll system
Directly to employees
11.5 What are the mileage rates paid by your

school?
11.6 Do you make any lump sum payments to staff,
in respect of mileage reimbursement?
11.7 Is reimbursement made for any normal
commuting journeys? (i.e. an employees
Yes
No
Yes
No
Yes
No
normal home to work journey)
11.8 Is reimbursement made for any normal

commuting journeys made outside of standard
working hours? (eg for attending parents
evening or an event at the school)
12. Payment of normal commuting costs

12.1 Has the school paid bus or taxi fares for an
employee, in respect of their normal
commuting journey to or from work?
13. Clothing Allowances
13.1 Have any payments been made to staff for
them to purchase clothing?
13.2 Has clothing (other than personal protective
clothing) been provided to any members of
staff?
13.3 Is the school or ESCC logo, branding or name
permanently affixed to the items of clothing
provided?
14. Laundry Allowance
14.1 Has your school made any payments to staff,
for laundry expenses?
(e.g. Dry cleaning, reimbursement for washing
school textiles/uniform/clothing)

No
No (move onto question 13.2)
Yes (complete questions 13.3)
No only protective clothing
items (move onto question 14)
Yes (move onto question 15)
No
Question
Response
15. Meal Allowances

(exclude details of PLSs, where meals are included in their employment contract)
15.1 Has the school made payments to staff, for

meals during working hours?

No (complete question 16.1)
15.2 Do any staff receive free meals from the

school canteen/refectory?
Yes Only to staff that are

supervising children while they
eat (complete question 15.3)
Yes To staff that are not
required to supervise children
while they eat
(complete Appendix 14)
15.3 Has the school provided staff with meals on

any inset days?

Yes To ALL members of staff in
school on that day
(complete question 15.4)
Yes To some members

of staff in school on that day
15.4 Has the school provided food to members
of staff on any other occasions?

No
(e.g. Open or celebration evenings, Appraisals,

Parents evenings)
16. Round Sum Allowances

16.1 Have any expenses payments been made
directly to employees, in advance, without
receipts?
17. Removal and Relocation Costs
17.1 Has the school made any payments direct to
staff for removal or relocation costs?

No
No
(exclude details of any payments paid via

payroll)
18. Private Telephone Costs

18.1 Has the school made payments to cover an
employees telephone (home landline or
mobile) bill?
Yes - Paid directly to network

provider (Move onto question 20)
(exclude details of any mobile phones that

belong to the school)
Yes - Paid directly to the

employee (Complete question 18.2)
5
Question
Response
18.2 What elements of the telephone bill did the

school pay for?
Calls (including private) and/ or

Line rental
Calls - itemised business use
only
19. Conferences
19.1 Have any members of staff been on
conferences paid for by the school, where
No
there are non-business events included on the
agenda / itinerary?
SCHOOL OWNED VEHICLES
20. Mini Buses and lease vehicles
20.1 Does the school own or lease any vehicles?
Yes school owns
Yes School leases


20.2 Are the vehicles always kept on school
premises overnight?

No (complete Appendix 19 and move
(It is allowable to permit an employee to take the

vehicle home on rare occasions when there is a
legitimate business reason i.e. late finish or
early start)
20.3 Is a record of business mileage maintained,

Including:
Mileage odometer readings
Start and end location postcodes
20.4 Does the school allow private use of the
vehicles?
20.5 Is a record of private mileage maintained,
Including:
Mileage odometer readings
Start and end location postcodes
onto question 20.3)

ensure that this information is maintained
regularly)
No (Please ensure that records are
kept going forward)
ensure that this information is maintained
regularly)
No (Please ensure that records are
kept going forward)
21. Parking & Speeding Fines

21.1 Has the school paid any parking costs for
employees, either at or near the school?
Yes
No
Question
Response
21.2 Have parking or speeding fines been paid by

the school for any employees?
ASSETS
22. Assets used by employees
22.1 Have any employees regularly been allowed
the private use of school property?
Yes
No

(eg computers, laptops, printers)
23. Mobile Phones

23.1 Does the school own any mobile phones that
are provided to members of staff?
23.2 How many mobile phones does the school
own, which are currently on loan to staff?
23.3 Is private use allowed?

SUBSCRIPTIONS
24. Newspapers/Magazines/Periodicals
24.1 Do you provide or reimburse in respect of
personal copies of newspapers or magazines
to employees?
25. Professional Body Subscriptions
25.1 Has the school paid a subscription to a
professional body, on behalf of an employee?

No
No
No
MEDICAL COSTS
26. School absence insurance
26.1 Does your school pay into an absence
Yes
No
insurance scheme?
26.2 Is this insurance arranged through Services to
Via Services to Schools ESCC
(move
onto question 27)
Schools (ESCC Corporate service) or an
external company?
External provider
26.3 Have you requested two quotations from the
external provider? (1 including private medical

Yes copies available upon request
Yes copies NOT available
No
cover and 1 without).
27. Private Medical Costs / Insurance

27.1 Has the school made any payments or
contributions towards private medical
insurance, for any members of staff?
27.2 Have any private medical costs been paid on
behalf of or directly to any members of staff?
(eg welfare counselling, dental treatment,
physiotherapy)

Question
Response
27.3 Have any private life assurance costs been

paid by the school to any staff?
28. Sight test and spectacle reimbursement
28.1 Has the school reimbursed any employees for
eyesight tests or spectacles?

Yes Sight Tests (complete question
25.2)
Yes Spectacles (complete questions

25.3 and 25.4)
28.2 Have all reimbursements been for standard

eye examinations/sight tests only?
28.3 Have all spectacle reimbursements been solely
for VDU (computer) use?
28.4 Has the school requested from each
employee, written evidence from the opticians
to support the reimbursement of spectacles?

Yes
No
Yes
No
Yes copies available upon request

Yes copies NOT available
No
Thank you for taking the time to complete this questionnaire.
Following completion please save this document and forward your responses, along with any
appendix information, via e-mail, to payrollservice@eastsussex.gov.uk
Tax Compliance return 2015/2016 Appendix documents / supporting information

Appendix 1: Details of payments to Self-employed people
Additional information required for those treated as Self Employed (Reference question 1.3)
Questions:
Individuals Name
National Insurance Number (if
known)
Details of work undertaken
Individual 1
Individual 2
Individual 3
Individual 4
Period of engagement
Total value paid
Payment method
Is evidence of self-employment
held?
Yes - Status checklist

Yes Other evidence
Please state:

Yes Other evidence
Please state:

Yes Other evidence
Please state:

Yes Other evidence
Please state:
No evidence held
No evidence held
No evidence held
No evidence held
1. How often have payments been

made to this individual?
2. Is this person already employed by
the school?
3. Is it up to the school to tell the
individual what work to carry out, when
and how to do it?
4. Does the individual have to carryout
the work, or are they able to employ
others to carry it out for them?
5. Are they contracted for a set number
of hours?
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
6. Is the individual expected to work set

hours (as opposed to be free to set
their own)?
7. Does the individual receive payment
even if there is no work available?
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Questions:
Individuals Name
known)
Individual 5
Individual 6
Individual 7
Individual 8
Total value paid
Payment method
Is evidence of self-employment
held?

Yes Other evidence
Please state:

Yes Other evidence
Please state:

Yes Other evidence
Please state:

Yes Other evidence
Please state:
No evidence held
No evidence held
No evidence held
No evidence held
1. How often have payments been

made to this individual?
2. Is this person already employed by
the school?
3. Is it up to the school to tell the
individual what work to carry out, when
and how to do it?
4. Does the individual have to carryout
the work, or are they able to employ
others to carry it out for them?
5. Are they contracted for a set number
of hours?
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
6. Is the individual expected to work set

hours (as opposed to be free to set
their own)?
7. Does the individual receive payment
even if there is no work available?
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
If you need additional pages please contact the Payroll Governance Team: payrollservice@eastsussex.gov.uk.
10
Tax Compliance Questionnaire (Appendix 2)

Additional information required for Casual Labour (Reference question 2.1)
Individuals Name
known)
Total value paid
Payment method
Is this person already employed by
the school?
Individual 1
Individual 2
Individual 3
Individual 4
Yes
No
Yes
No
Yes
No
Yes
No

Additional information required for Agency workers (Reference question 3.3)
Individuals Name
known)
Total value paid
Payment method
Is this person already employed by
the school?
Individual 1
Individual 2
Individual 3
Individual 4
Yes
No
Yes
No
Yes
No
Yes
No
If you need additional pages please contact the Payroll Governance Team: payrollservice@eastsussex.gov.uk
.

Additional information required for Petty Cash payments to staff (Reference question 4.2)
11
Employees Name
Personnel Number
Total value of payment/s
Date of payment/s
Reason for payment outside of
payroll?
Payment 1
Payment 2
Payment 3
Payment 4

Additional information required for Long Service Awards (Reference question 5.2, 5.3 and 5.4)
Employees Name
Personnel Number
Length of service
Value of award
Type of award
Date awarded
Date of any previous Long Service
Awards?
Award 1
Cash
Voucher
Gift
Award 2
Cash
Voucher
Gift
Award 3
Cash
Voucher
Gift
Award 4
Cash
Voucher
Gift

Additional information required for Termination payments (Reference question 6.1)
Employees Name
Personnel Number
Payment value
Payment method
Date of payment
Reason for making payment outside
of payroll?
Payment 1
Payment 2
Payment 3
Payment 4
If you need additional pages please contact the Payroll Governance Team: payrollservice@eastsussex.gov.uk.
12

Additional information required for Prize incentives (Reference question 7.1)
Employees Name
Personnel Number
Reward value
Type of reward
Date provided
Reason for prize being?
Prize 1
Cash
Voucher
Gift
Prize 2
Cash
Voucher
Gift
Prize 3
Cash
Voucher
Gift
Prize 4
Cash
Voucher
Gift
Loan 3
Loan 4

Additional information required for Loans (Reference question 8.1)
Employees Name
Personnel Number
Value
Date provided
Reason for providing the loan?
Loan 1
Loan 2

Additional information required for Reimbursing Childcare costs (Reference question 9.1)
Employees Name
Personnel Number
Value
Date paid
Reason?
Payment 1
Payment 2
Payment 3
Payment 4
If you need additional pages please contact the Payroll Compliance Team: payrollservice@eastsussex.gov.uk.
13

Additional information required for Normal commuting payments ( Reference question 12.1)
Employees Name
Personnel Number
Value
Date paid
Reason?
Payment 1
Payment 2
Payment 3
Payment 4

Additional information required for clothing payments / provision ( Reference question 13.1 and 13.3)
Section A: For use when PAYMENTS
have been made direct to staff
Employees Name
Personnel Number
Value of payment
Date paid
Reason?
Payment 1
Payment 2
Payment 3
Payment 4
Section B: For use when CLOTHING

has been provided to staff
Employees Name
Personnel Number
Description of clothing provided
Value of clothing item provided
Does the school retain ownership of
the clothing item/s?
Is clothing returned for replacement
as required, or on leaving?
Item 1
Item 2
Item 3
Item 4
Yes
No
Returned for
replacement
Returned on leaving
employment
Not returned
Yes
No
Returned for
replacement
Returned on leaving
employment
Not returned
Yes
No
Returned for
replacement
Returned on leaving
employment
Not returned
Yes
No
Returned for
replacement
Returned on leaving
employment
Not returned
Date provided
Reason?
14

Additional information required for Laundry costs (Reference question 14.1)
Employees Name
Personnel Number
Value
Date paid
Reason?
Payment 1
Payment 2
Payment 3
Payment 4

Additional information required for Meals (Reference question 15)
Section A: Payments direct to staff
for meal costs
Payment 1
Payment 2
Payment 3
Payment 4
Employees Name
Personnel Number
Value
Date provided
Reason?
Section B: Provision of meals non

supervisory activity
Item 1
Item 2
Item 3
Item 4
School Canteen
Take away
External catering
Other:
School Canteen
Take away
External catering
Other:
School Canteen
Take away
External catering
Other:
School Canteen
Take away
External catering
Other:
(Reference 15.1)
(Reference 15.2, 15.3 and 15.4)
Employees Name
Personnel Number
Value of meal
Date provided
Type of meal
Type of event
(e.g. inset day, open evening, appraisal)
Reason
15

Additional information required for Round Sum Allowances (Reference question 16.1)
Employees Name
Personnel Number
Value
Date paid
Reason?
Payment 1
Payment 2
Payment 3
Payment 4

Additional information required for Relocation / Removal expenses (Reference question 17.1)
Employees Name
Personnel Number
Value
Date paid
Reason?
Do you have receipts to evidence
each expense item
Payment 1
Removal costs
Relocation expenses
Yes
No
Payment 2
Removal costs
Relocation expenses
Yes
No
Payment 3
Removal costs
Relocation expenses
Yes
No
Payment 4
Removal costs
Relocation expenses
Yes
No
Payment 3
Line rental
Calls (all including
private calls)
Payment 4
Line rental
private calls)

Additional information required for Telephone expenses (Reference question 18.2)
Employees Name
Personnel Number
Amount paid
Date paid
What elements did the school pay
for?
Reason?
Payment 1
Line rental
private calls)
Payment 2
Line rental
private calls)
16

Additional information required for Conferences (Reference question 19)
Employees Name
Personnel Number
Name / location of conference
Date attended
Reason for attending
Total cost paid by the school
Item 1
Item 2
Item 3
Item 4

Additional information required for School owned/lease vehicles (Reference question 20)
School vehicles kept off school
premises regularly
Employees Name
Personnel Number
Vehicle Registration
Where is the vehicle kept overnight
Date vehicle first made available to
the employee
Reason?
Item 1
Item 2
Item 3
Item 4
Employees home
Other:
Employees home
Other:
Employees home
Other:
Employees home
Other:
17

Additional information required for Assets (Reference question 22 & 23)
Section A: Regular use of assets
Item 1
Item 2
Item 3
Item 4
Employees Name
Personnel Number
Type of asset regularly used
Value of asset when purchased
Reason for regular use of asset?
Section B: Private use of mobile

phones
Item 1
Item 2
Item 3
Item 4
Item 3
Newspapers/
Magazines/ Periodicals
Professional body
subscriptions
Item 4
Newspapers/
Professional body
subscriptions
(Reference 22.1)
(Reference 23.3)
Employees Name
Personnel Number
Telephone handset type
Telephone number
Cost of private calls
Reason private use is allowed?

Additional information required for Subscriptions (Reference question 24 & 25)
Employees Name
Personnel Number
Subscription value
Subscription type
Name of subscription
Reason provided
Item 1
Newspapers/
Professional body
subscriptions
Item 2
Newspapers/
Professional body
subscriptions
18

Additional information required for Private medical costs / insurance (Reference question 27)
Employees Name
Personnel Number
Amount/s paid
Date paid
What elements did the school pay
for?
If medical treatment, please state

type (eg welfare counselling, dental,
physiotherapy)
Payment 1
Private medical
insurance
Medical treatment
Life assurance
Payment 2
Private medical
insurance
Medical treatment
Life assurance
Payment 3
Private medical
insurance
Medical treatment
Life assurance
Payment 4
Private medical
insurance
Medical treatment
Life assurance
Thank you for taking the time to complete this questionnaire.
Following completion please save this document and forward your responses, along with any appendix information, via email, to payrollservice@eastsussex.gov.uk
19

Tax Compliance Questionnaire

Caricato da

Informazioni sul documento

Copyright

Formati disponibili

Condividi questo documento

Condividi o incorpora il documento

Opzioni di condivisione

Hai trovato utile questo documento?

Questo contenuto è inappropriato?

Copyright:

Formati disponibili

Tax Compliance Questionnaire

Caricato da

Copyright:

Formati disponibili

Tax Compliance Questionnaire

Schools Annual Return 2015/2016

Why is it important for your school to complete this questionnaire?

1.2 Have payments been made directly to

1.3 Please provide details of any self-employed

3.2 Who is responsible for paying expenses?

Yes (complete Appendix 2)

5.4 Has the value of all awards been less than

Please do not include details of payments that:

7. Prize Incentive Schemes

Yes (complete Appendix 7)

Yes (complete Appendix 9)

9. Reimbursing childcare costs

Yes (complete Appendix 10)

EXPENSES AND ALLOWANCES

Yes (This is good practice)

11. Travel and Subsistence policy Business Mileage

Yes (Please complete question 11.3)

11.3 Do you request evidence from staff showing

11.4 How do you reimburse staff?

Yes (This is good practice. Please

11.5 What are the mileage rates paid by your

normal home to work journey)

11.8 Is reimbursement made for any normal

12. Payment of normal commuting costs

Yes (complete Appendix 11)

15. Meal Allowances

15.1 Has the school made payments to staff, for

Yes (complete Appendix 14)

15.2 Do any staff receive free meals from the

Yes Only to staff that are

15.3 Has the school provided staff with meals on

No (complete question 15.3)

Yes To some members

No (complete question 15.4)

(e.g. Open or celebration evenings, Appraisals,

16. Round Sum Allowances

Yes (complete Appendix 15)

(exclude details of any payments paid via

18. Private Telephone Costs

Yes - Paid directly to network

(exclude details of any mobile phones that

Yes - Paid directly to the

18.2 What elements of the telephone bill did the

Calls (including private) and/ or

Yes School leases

No (move onto question 21)

Yes (complete question 20.3)

(It is allowable to permit an employee to take the

20.3 Is a record of business mileage maintained,

onto question 20.3)

Yes (This is good practice. Please

21. Parking & Speeding Fines

21.2 Have parking or speeding fines been paid by

Yes (complete Appendix 20)

(eg computers, laptops, printers)

23. Mobile Phones

Yes (complete question 23.2)

Yes (complete Appendix 20)

(complete question 26.3)

cover and 1 without).

27. Private Medical Costs / Insurance

Yes (complete Appendix 22)

27.3 Have any private life assurance costs been