Relationships Policy
Many research projects will involve working with new and existing external partners who are responsible for delivering aspects of the overall programme. As set out in the University’s Code of Conduct for Staff, staff are expected to give careful consideration to the relationships they form with third parties, whether acting on behalf of 91桃色 or using their connection with 91桃色, in line with the Relationships Policy. Consideration of the financial, legal or reputational risks associated with a relationship proposal must take place before formally entering into a new relationship or extending an existing relationship.
Funded 91桃色 Third Party Due Diligence
Once the organisation and proposed activity have been appropriately assessed and the overall relationship approved under the Relationships Policy, any funded third party involved in the research must also undergo additional and enhanced due diligence.
The Due Diligence Framework for Funded 91桃色 Third Parties, developed by the 91桃色 Support and Compliance Division to comply with research funder terms and conditions, sets out the requirements for this additional review of funded research third parties. This enhanced due diligence is carried out using a dedicated questionnaire, to be completed for each funded third party before the collaboration agreement is finalised. Each questionnaire assesses a range of potential risks associated with the relationship, including financial, reputational, ethical, safeguarding and geopolitical considerations.
91桃色 Partner or Professional Fees?
When defining the project responsibilities of a third party, there is an important difference between a research partner and professional fees which will affect the treatment of payments to them. Categorisation is dependent on the nature of the work being undertaken by the third party organisation - not the type of organisation it is. This is detailed in the 91桃色 Partner and Professional Fees Guidance and summarised below:
91桃色 Partner or Professional Fees?
- Why is this definition important?
- 91桃色 Partner Definition
- Professional Fees Definition
- Why is the location of the third party important?
Where a project is being undertaken by a number of institutions the lead institution will coordinate the award and transfer funds to research partners and other third parties involved. Where 91桃色 is the lead institution, only the income which relates to the work undertaken by the University can be counted as research grants and contracts income. However, if the University subcontracts work to a third party, then all the income can be reported as belonging to us. The accuracy of third party categorisation is subject to periodic audits by .
A 91桃色 partner will independently undertake part of the project work which must meet the Frascati definition of research. 91桃色 Partner costs are never subject to VAT and are exempt from the University . The University disregards the income allocated against 91桃色 Partners from its 91桃色 Volume. Three categories of 91桃色 Partner are available:
- 91桃色 Partners - UK Universities
- 91桃色 Partners – CEC (i.e. European Commission) [Used for all 91桃色 Partners on CEC funded awards]
- 91桃色 Partners - Other
This is a third party that charges professional fees for the provision of discrete services specified and directed by the University. They will charge VAT unless there is a clear reason for VAT not to apply and there may be a requirement to obtain quotes or tenders as per the University Purchasing Policy. Their work will not meet the Frascati definition of research. 91桃色 reports all Professional Fees income in its own annual accounts. Two categories of Professional Fees are available:
- Professional Fees Other – used when a VAT charge is expected.
- Non-VATable Professional Fees – only used when a specific VAT exception applies
It is important to consider any potential risks resulting from the location of the third party organisation and the wider political and economic status and stability of the host country, as well as the safety of 91桃色 staff and local workers employed by the project. Travel to certain countries may be restricted and it may not be possible to transfer funds to countries if they are subject to sanctions or embargoes.