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Dear All,<br>
<br>
Could you let me know by 1st March if:<br>
<p class="MsoNormal"><font size="2" face="Calibri"><span
style="font-size:11.0pt"><font size="2">.....</font> any
arrangement in the past 12 months
where :<o:p></o:p></span></font></p>
<font size="2" face="Calibri"><span style="font-size:11.0pt"><span
style="mso-list:Ignore">1.<font size="1" face="Times New
Roman"><span style="font:7.0pt "Times New Roman"">
</span></font></span></span></font>we have made payments to
<b><span style="font-weight:bold"> current</span></b> employees via
a limited
company (e.g. payment to ABC Ltd for services rendered in addition
to salary
payment via the payroll)<o:p></o:p>
<br>
<font size="2" face="Calibri"><span style="font-size:11.0pt"><span
style="mso-list:Ignore">2.<font size="1" face="Times New
Roman"><span style="font:7.0pt "Times New Roman"">
</span></font></span></span></font>we have made payments
to <b><span style="font-weight:bold">former </span></b>employees
via a
limited company. <br>
<div class="moz-forward-container"><br>
Full message below.<br>
<br>
Thanks,<br>
<br>
Rob<br>
<b><font size="2" face="Tahoma"><span
style="font-size:10.0pt;font-family:Tahoma;font-weight:bold"
lang="EN-US"><br>
<br>
From:</span></font></b>
David Coyle <br>
<o:smarttagtype
namespaceuri="urn:schemas-microsoft-com:office:smarttags"
name="Street"><o:smarttagtype
namespaceuri="urn:schemas-microsoft-com:office:smarttags"
name="address"><o:smarttagtype
namespaceuri="urn:schemas-microsoft-com:office:smarttags"
name="place"><o:smarttagtype
namespaceuri="urn:schemas-microsoft-com:office:smarttags"
name="country-region"><o:smarttagtype
namespaceuri="urn:schemas-microsoft-com:office:smarttags"
name="City"><o:smarttagtype
namespaceuri="urn:schemas-microsoft-com:office:smarttags"
name="PlaceName"><o:smarttagtype
namespaceuri="urn:schemas-microsoft-com:office:smarttags"
name="PlaceType">
<div class="Section1">
<div>
<p class="MsoNormal"><font size="2"
face="Tahoma"><span
style="font-size:10.0pt;font-family:Tahoma"
lang="EN-US">
<b><span style="font-weight:bold">Sent:</span></b>
21 February 2013 15:58<br>
</span></font><font size="3" face="Times New
Roman"><span style="font-size:12.0pt;
font-family:"Times New Roman""
lang="EN-US"><o:p></o:p></span></font></p>
</div>
<p class="MsoNormal"><font size="2" face="Calibri"><span
style="font-size:11.0pt">Colleagues<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span
style="font-size:11.0pt">Internal
Audit have recently carried out sample
testing of our financial records and
have highlighted a number of payments made
to limited companies where
‘the company’ appears to be a <span
style="background:yellow">former
member of University staff</span>. In some
instances, the individuals involved
have previously retired from the University
through ERVS/VERS.<o:p></o:p></span></font><font
size="2" face="Calibri"><span
style="font-size:11.0pt"><o:p> </o:p></span></font>
</p>
<p class="MsoNormal"><font size="2" face="Calibri"><span
style="font-size:11.0pt">There
may be valid reasons for this method of
payment, however, I do need to
look at the circumstances in each case to
determine whether we have correctly applied
tax and national insurance.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span
style="font-size:11.0pt">I
am seeking your assistance <span
style="background:yellow">in identifying
individuals/companies
who might fall into this category (this
information is not captured explicitly
on our central systems). I am anticipating
that any such arrangement would be
known to you or to your Head of
Department/School or Faculty Manager.</span>
<o:p></o:p></span></font><font size="2"
face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font>
</p>
<p class="MsoNormal"><font size="2" face="Calibri"><span
style="font-size:11.0pt">I
would appreciate if you would advise of any
arrangement in the past 12 months
where :<o:p></o:p></span></font></p>
<p class="msolistparagraph"
style="text-indent:-18.0pt;mso-list:l0 level1
lfo2"><!--[if !supportLists]--><font size="2"
face="Calibri"><span style="font-size:11.0pt"><span
style="mso-list:Ignore">1.<font size="1"
face="Times New Roman"><span
style="font:7.0pt "Times New
Roman"">
</span></font></span></span></font><!--[endif]-->we
have made payments to <b><span
style="font-weight:bold"> current</span></b>
employees via a limited
company (e.g. payment to ABC Ltd for services
rendered in addition to salary
payment via the payroll)<o:p></o:p></p>
<p class="msolistparagraph"
style="text-indent:-18.0pt;mso-list:l0 level1
lfo2"><!--[if !supportLists]--><font size="2"
face="Calibri"><span style="font-size:11.0pt"><span
style="mso-list:Ignore">2.<font size="1"
face="Times New Roman"><span
style="font:7.0pt "Times New
Roman"">
</span></font></span></span></font><!--[endif]-->we
have made payments
to <b><span style="font-weight:bold">former </span></b>employees
via a
limited company. <o:p></o:p><font size="2"
face="Calibri"><span style="font-size:
11.0pt"><o:p> </o:p></span></font>
</p>
<p class="MsoNormal"><font size="2" face="Calibri"><span
style="font-size:11.0pt">If
you are not aware of any individuals in this
category could you please
indicate <span style="background:aqua">a
nil return</span>. A response <span
style="background:aqua">by Friday 8 March</span>
would be very helpful.<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span
style="font-size:11.0pt">Happy
to discuss if that would be useful.<o:p></o:p></span></font><font
size="2" face="Calibri"><span
style="font-size:11.0pt"><o:p></o:p></span></font><font
size="2" face="Calibri"><span
style="font-size:11.0pt"><o:p> </o:p></span></font>
</p>
<p class="MsoNormal"><font size="2" face="Calibri"><span
style="font-size:11.0pt">David<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="1"
color="#3366ff" face="Arial"><span
style="font-size:9.0pt;font-family:Arial;color:#3366FF"
lang="EN-US">David Coyle</span></font><font
size="1" color="#3366ff"><span
style="font-size:9.0pt;color:#3366FF"
lang="EN-US"><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="1"
color="#3366ff" face="Arial"><span
style="font-size:9.0pt;font-family:Arial;color:#3366FF"
lang="EN-US">Chief Financial Officer<o:p></o:p></span></font></p>
<p class="MsoNormal"><st1:place w:st="on"><st1:placetype
w:st="on"><font size="1" color="#3366ff"
face="Arial"><span style="font-size:9.0pt;
font-family:Arial;color:#3366FF"
lang="EN-US">University</span></font></st1:placetype><font
size="1" color="#3366ff" face="Arial"><span
style="font-size:9.0pt;
font-family:Arial;color:#3366FF"
lang="EN-US"> of <st1:placename w:st="on">Strathclyde</st1:placename></span></font></st1:place><font
size="1" color="#3366ff" face="Times New
Roman"><span
style="font-size:9.0pt;font-family:"Times
New Roman";color:#3366FF" lang="EN-US"><o:p></o:p></span></font></p>
<p class="MsoNormal"><st1:street w:st="on"><st1:address
w:st="on"><font size="1" color="#3366ff"
face="Arial"><span style="font-size:9.0pt;
font-family:Arial;color:#3366FF"
lang="EN-US">16 Richmond Street</span></font></st1:address></st1:street><font
size="1" color="#3366ff"><span
style="font-size:9.0pt;color:#3366FF"
lang="EN-US"><o:p></o:p></span></font></p>
<p class="MsoNormal"><st1:city w:st="on"><st1:place
w:st="on"><font size="1" color="#3366ff"
face="Arial"><span style="font-size:9.0pt;
font-family:Arial;color:#3366FF"
lang="EN-US">Glasgow</span></font></st1:place></st1:city><font
size="1" color="#3366ff" face="Arial"><span
style="font-size:9.0pt;
font-family:Arial;color:#3366FF"
lang="EN-US"> G1 1XQ<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="1"
color="#3366ff" face="Arial"><span
style="font-size:9.0pt;font-family:Arial;color:#3366FF"
lang="EN-US"> <o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="1"
color="#3366ff" face="Arial"><span
style="font-size:9.0pt;font-family:Arial;color:#3366FF"
lang="EN-US">Tel:
0141 548 2003<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="1"
color="#3366ff" face="Arial"><span
style="font-size:9.0pt;font-family:Arial;color:#3366FF"
lang="EN-US">Fax:
0141 552 2462<o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2"
color="#3366ff" face="Calibri"><span
style="font-size:11.0pt;color:#3366FF"
lang="EN-US">Email:</span></font><span
lang="EN-US"> </span><a
moz-do-not-send="true"
href="mailto:d.coyle@strath.ac.uk"><span
lang="EN-US">d.coyle@strath.ac.uk</span></a><span
lang="EN-US"><o:p></o:p></span></p>
<p class="MsoNormal"><font size="3" face="Times
New Roman"><span
style="font-size:12.0pt;font-family:"Times
New Roman"" lang="EN-US"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="1" face="Calibri"><span
style="font-size:
9.0pt" lang="EN-US"> <o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span
style="font-size:
11.0pt" lang="EN-US"> </span></font><img
id="Picture_x005f_x0020_1"
src="cid:part2.01030000.04090904@strath.ac.uk"
alt="Description: Description: THE Uni of the
Year Logo" width="189" height="91" border="0"><font
size="3"><span style="font-size:12.0pt"
lang="EN-US"><o:p></o:p></span></font></p>
<p class="MsoNormal"><font size="2"
color="#3366ff" face="Calibri"><span
style="font-size:11.0pt;color:#3366FF"
lang="EN-US"><o:p> </o:p></span></font></p>
<p class="MsoNormal"><font size="1"
color="#3366ff" face="Arial"><span
style="font-size:7.5pt;font-family:Arial;color:#3366FF"
lang="EN-US">The <st1:placetype w:st="on">University</st1:placetype>
of <st1:placename w:st="on">Strathclyde</st1:placename>
is a charitable body, registered in <st1:country-region
w:st="on"><st1:place w:st="on">Scotland</st1:place></st1:country-region>,
number SC015263</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" face="Calibri"><span
style="font-size:11.0pt"><o:p> </o:p></span></font></p>
</div>
</o:smarttagtype></o:smarttagtype></o:smarttagtype></o:smarttagtype></o:smarttagtype></o:smarttagtype></o:smarttagtype><br>
</div>
<br>
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