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WIDENING ACCESS TRAINING SCHEME
Version / 2Name of responsible (ratifying) committee / HR Policy Group
Date ratified / 05 July 2018
Document Manager (job title) / Recruitment Manager
Date issued / 06 August 2018
Review date / 06 August 2020
Electronic location / Management Policies
Related Procedural Documents / -
Key Words (to aid with searching) / Widening Access Training Scheme
Version Tracking
Version / Date Ratified / Brief Summary of Changes / Author2 / 05.07.2018 / Updated to include Bursary/Scholarship Income / S Critchett
1 / 02.11.2017 / New Policy / J Gissing
CONTENTS
CONTENTS
QUICK REFERENCE GUIDE
1.INTRODUCTION
2. PURPOSE
3.SCOPE
4.DEFINITIONS
5.DUTIES AND RESPONSIBILITIES
6.PROCESS
7.TRAINING REQUIREMENTS
8.REFERENCES AND ASSOCIATED DOCUMENTATION
9.EQUALITY IMPACT STATEMENT
10.MONITORING COMPLIANCE WITH PROCEDURAL DOCUMENTS
EQUALITY IMPACT SCREENING TOOL
APPENDIX A: HM Revenue & Customs Guidance: Class 1 NICs
APPENDIX B: HM Revenue & Customs Guidance: Income Tax
APPENDIX C: WIDENING ACCESS TRAINING SCHEME
QUICK REFERENCE GUIDE
For quick reference the guide below is a summary of actions required. This does not negate the need for the document author and others involved in the process to be aware of and follow the detail of this policy.
The widening access scheme is for NHS employees who temporarily swapped their normal day-to-day working pattern (either full-time or part-time) in order to attend an NHS Widening Access Training Scheme course. Their employer requires them to attend this course and so pays them for their attendance at a rate which may be at, or lower than, their usual earnings level. When the course is completed the employee will then resume working activities for their employer.
Employees who meet the HMRC eligibility can apply for a WAS from 1999 and onwards and may be entitled to a PAYE and National Insurance refund. The HMRC are responsible for the eligibility criteria and the Trust will assess each claim against the criteria and guidance provided by HMRC.
- The eligibility criteria, processes and requirements of documentation needed to claim for a refund of Tax and National Insurance contributions paid whilst undertaking Widening Access Training courses are included in this policy.
2.All employees and ex-employeesmust submit an application to be considered for the Widening access scheme to the HR inbox.
3.The HMRC Flow chart (Appendix A) will be used to determine if employees and ex-employees are eligible for a refund of Class 1 National Insurance contributions.
4.The HMRC Flow chart (Appendix B) will be used to determine if employees and ex-employees are eligible for a refund of tax.
5. Any appeals should be made directly to the HM Revenue and Customs.
1.INTRODUCTION
HM Revenue and Customs (HMRC) have created a scheme to allow NHSEmployees to claim refunds for the Income Tax and National Insurance (NI) contributions they paid when they were attending Widening Access Training (WAT) courses.All claims will be assessed inline with the guidance provided by the HMRC.
WAT Course:
The WAT courses are a specific scheme designed to broaden the professional knowledges of NHS workers. This will involve a worker (e.g. a nurse, physiotherapist, health care worker, doctor etc.) temporarily swapping their normal day to day pattern (either full or part time) in order to attend an NHS WAT scheme course. Their employer requires them to attend this course and so pays for their attendance at a rate which may be at, or different to their usual earnings level. When the course is completed the worker will then resume normal duties.
This policy must be followed when an employee/ex-employee claims a refund of Income Tax and NI contributions in relation to the Widening Access Training Scheme (WATS). This policy applies to employeesand ex employeesof Portsmouth Hospitals NHS Trust (“the Trust”).
2. PURPOSE
The purpose of this policy is to enable the Trust to manage claims by individuals who are seeking recompense for Income Tax and NI Contributions paid whilst participating in a WATS inline with the HMRC guidance and process.
3.SCOPE
This documents summaries:
- The basis and criteria from the HMRC on which claims may be made.
- The Trust’s recommended best practices to ensure payments are made within HMRC guidelines.
‘In the event of an infection outbreak, flu pandemic or major incident, the Trust recognises that it may not be possible to adhere to all aspects of this document. In such circumstances, staff should take advice from their manager and all possible action must be taken to maintain ongoing patient and staff safety’
4.DEFINITIONS
WAT – Widening Access Training – HM Revenue and Customs (HMRC) have created ascheme to allow NHS Employees to claim refunds for the income tax and NI contributions that they paid when they were attending WAT Courses.
NI – National Insurance
5.DUTIES AND RESPONSIBILITIES
Employee/Claimants
It is the responsibility of the claimant to notify the Human Resources Department that they wish to make a claim. The HMRC eligibility flow chart will assist in identify eligibility criteria and should be used prior to any claims being submitted.
Human Resources Department
It is the Human Resources Department’s responsibility to identify eligibility in accordance with HMRC criteria and then notify NHS Shared Business Services (NHS SBS) (The Trust’s Payroll provider).
NHS SBS
It is NHS SBS responsibility to pay the refund of NI/Income Tax where applicable with effect from April 2013 onwards.
Finance Department
It is Finance Department’s responsibility to notify the HMRC of any refund due prior to April 2013.
HMRC
For any courses starting before 6th April 2013, claims should be submitted to HMRC for processing refunds.
6.PROCESS
6.1Employee to use the HMRC Employee Eligibility Criteria Flow Chart to access their eligibility to submit a claim (Appendix A and B). If their understanding is they are eligible they should complete the application form (Appendix C) and submit this to the HR Inbox. The evidence required must be submitted with the application.
6.2Human Resources will acknowledge receipt of request within 48 hours.
6.3Human Resources will check eligibility against the flow charts provided by the HMRC and investigate and respond accordingly. Where HMRC update the criteria and flow charts the Trusts will use the most recent version.
6.4If the claim meets the criteria then information will be passed from HR to SBS to verify and process the refund, which can take up to 3 months to be refunded.
6.5The refund will be processed via SBS if the training course was from 2013 onwards.
6.6Refunds due before this time will be processed by HMRC. There will be a period of waiting time for refunds from the HMRC.
6.7Refunds may affect benefits and state pension.
If staff receive a refund of National Insurance contributions they may find their National Insurance record is deficient. This could affect their entitlement to state pension and benefits.
They can pay voluntary contributions to make up any shortfall.
Any changes to an employees income can also affect entitlementto Tax Credits.
6.8The HMRC have advised The Trust that training undertaken through the Open University does not satisfy the educational establishment condition for either the NI’s disregard or income tax exemption because the trainee does not attend the educational establishment and are therefore not eligible.
6.9Human Resources are unable to process claims if staff are not receiving a scholorship/bursary.
6.10For disputes where the Trust has not refunded Tax and NI’s due to employees not meeting the HMRC eligibility criteria then employees should query this directly to the HMRCby contacting either National Insurance helpline: 0300 200 3500 or the Tax helpline: 0300 200 3300. Please note if the member of staff is trying to reclaim both Income Tax and NI HRMC advisors will work to resolve queries in one phone call. Alternatively the member of staff can write to:
Widening Access National Insurance Contributions and Employer Office
HM Revenue and Customs
BX9 1BX
United Kingdom
7.TRAINING REQUIREMENTS
All staff within the Human Resources Team who are responsible for processing claimsfor WAS will receive training, and receive on-going updates in relation to WAS inline with the HM Revenue and Customs criteria and information.
8.REFERENCES AND ASSOCIATED DOCUMENTATION
Direct Gov UK - Widening Access Training scheme: refunds for NHS Trust workers - GOV.UK
NHS Employers - Tax and NI refunds widening access training scheme - NHS Employers
9.EQUALITY IMPACT STATEMENT
Portsmouth Hospitals NHS Trust is committed to ensuring that, as far as is reasonably practicable, the way we provide services to the public and the way we treat our staff reflects their individual needs and does not discriminate against individuals or groups on any grounds.
This policy has been assessed accordingly
Our valuesare the core of what Portsmouth Hospitals NHS Trust is and what we cherish. They are beliefs that manifest in the behaviours our employees display in the workplace.
Our Values were developed after listening to our staff. They bring the Trust closer to its vision to be the best hospital, providing the best care by the best people and ensure that our patients are at the centre of all we do.
We are committed to promoting a culture founded on these values which form the ‘heart’ of our Trust:
Working together for patients
Working together with compassion
Working together as one team
Working together always improving
This policy should be read and implemented with the Trust Values in mind at all times.
Widening Access Training Policy
Version: 2
Issue Date: 06 August 2018
Review Date: 06 August 2020 (unless requirements change) Page 1 of 14
10.MONITORING COMPLIANCE WITH PROCEDURAL DOCUMENTS
Minimum requirement to be monitored / Lead / Tool / Frequency of Report of Compliance / Reporting arrangements / Lead(s) for acting on RecommendationsInternal Audit / Recruitment Manager / Internal Audit / Monthly / Policy audit report to:
- Head of Employee Resourcing
HM Revenue & Customs information & Guidance / Recruitment Manager / Data collection / Monthly / Policy audit report to:
- Head of EmployeeResourcing
Procedures & Documentation / Recruitment Manager / Data collection / Monthly / Policy audit report to:
- Head of Employee Resourcing
This document will be monitored to ensure it is effective and to assure compliance.
EQUALITY IMPACT SCREENING TOOL
To be completed and attached to any procedural document when submitted to the appropriate committee for consideration and approval for service and policy changes/amendments.
Stage 1 - ScreeningTitle of Procedural Document:Widening Access Training Policy
Date of Assessment / 01.06.18 / Responsible Department / Human Resources
Name of person completing assessment / Sharon Critchett / Job Title / Recruitment Manager
Does the policy/function affect one group less or more favourably than another on the basis of :
Yes/No / Comments
- Age
- Disability
- Gender reassignment
- Pregnancy and Maternity
- Race
- Sex
- Religion or Belief
- Sexual Orientation
- Marriage and Civil Partnership
If the answer to all of the above questions is NO, the EIA is complete. If YES, a full impact assessment is required: go on to stage 2, page 2
More Information can be found be following the link below
Stage 2 – Full Impact Assessment
What is the impact / Level of Impact / Mitigating Actions
(what needs to be done to minimise / remove the impact) / Responsible Officer
Monitoring of Actions
The monitoring of actions to mitigate any impact will be undertaken at the appropriate level
Specialty Procedural Document: Specialty Governance Committee
Clinical Service Centre Procedural Document:Clinical Service Centre Governance Committee
Corporate Procedural Document:Relevant Corporate Committee
All actions will be further monitored as part of reporting schedule to the Equality and Diversity Committee
APPENDIX A: HM Revenue & Customs Guidance: Class 1 NICs
Process for determining whether Class 1 NICs are payable on payments made to NHS employees. Version 8. 17/7/2017
Notes:
① Contracts of training are not covered by this guidance and further information about how to determine the nature of a contract can be found here -
② Scholarship income (sometimes referred to as training allowance or educational award), an award of distinct, identifiable payments made by an employer to maintain an employee while studying on a full time course at a university, college or similar recognised educational establishment More information can be found here -
③ The educational establishment must be open to members of the public generally, offer more than one course of practical or academic instruction, and must not be run by the secondary contributor (normally the employer) or someone connected with the employer. For example an employer’s internal training school or an establishment run by the employer’s trade organisation will not satisfy the educational establishment condition.
④ The amount of £15,480 is applicable for the academic year and not the tax year. An academic year (31st Aug to 1st Sept) will cut across two separate tax years. If during the academic year the payments unexpectedly exceed £15,480, NICs should be deducted going forwards. However an increase in the rate of payments over the qualifying limit part way through the course will not affect the NICs disregard applying to any payments made in the earlier part of the course.
⑤ If all the conditions are met no Class 1 NICs will be due on the scholarship income paid in respect of attending the course. However, if the total amount paid to the individual includes amounts of salary paid for work undertaken the amount should be separated out and Class 1 NICs should be paid on the salary but not the scholarship income.
⑥ When considering refunds for previous years for courses undertaken through the Widening Access Training scheme please note the following:
-For any courses starting before 6th April 2013, claims should be submitted to HMRC for processing refunds using a schedule as per the agreed process.
-For any courses starting on or after 6th April 2013, operate the EYU process for any finalised years (adjust FPS for current year) within ESR and once the ESR report has confirmed the adjustment, reduce the pay over in the next pay period.
⑦ For any courses not undertaken through the Widening Access Training scheme the statutory time limits apply and the standard business as usual process should be followed for any refunds required for past years
Further guidance is available on HMRC.GOV.UK for employers here:
and for individuals here:
APPENDIX B: HM Revenue & Customs Guidance: Income Tax
Process for determining whether income tax is payable on payments made to NHS employees. Version 8. 17/7/2017
Notes:
① Contracts of training are not covered by this guidance and further information about how to determine the nature of a contract can be found here;
② Scholarship income (sometimes referred to as training allowance or educational award), an award of distinct, identifiable payments made by an employer to maintain an employee while studying on a full time course at a university, college or similar recognised educational establishment. More information here;
③ The educational establishment must be open to members of the public generally, offer more than one course of practical or academic instruction, and must not be run by the employer or someone connected with the employer. For example an employer’s internal training school or an establishment run by the employer’s trade organisation will not satisfy the educational establishment condition.
④ When considering refunds for previous years for training courses undertaken through the Widening Access Training scheme, please note the following:
-For any courses starting before 6th April 2013, claims should be submitted to HMRC for processing refunds using a schedule as per the agreed process.
-For any courses starting on or after 6th April 2013, operate the EYU process for any finalised years (adjust FPS for current year) within ESR and once the ESR report has confirmed the adjustment, reduce the pay over in the next pay period.
⑤ For any training courses not undertaken through the Widening Access Training scheme the statutory time limits apply and the standard business as usual process should be followed for any refunds required for past years
⑥If the annual payments (including lodging, subsistence and travelling allowances, but excluding any tuition fees payable by the employee to the university etc.) exceed £15,480, HMRC may look at the arrangements in detail. This is because the level of payment exceeds what might reasonably be described as a scholarship income or training allowance. However, an increase in the rate of payment over the qualifying limit, part way through a course, will not affect the exemption applying to any payments for the earlier part of the course
Further guidance is available on HMRC.GOV.UK for employers here:
and for individuals here:
APPENDIX C: WIDENING ACCESS TRAINING SCHEME
WIDENING ACCESS TRAINING SCHEME
If you think you may be eligible for re-imbursement of Tax and NI contributions as a result of attending a qualifying WAT course, please provide the following information:
NameAssignment Number
Current employee / Yes/No
National Insurance Number
Date of Birth
Course Name
Full time / Yes/No
Start date
End date
Dates of breaks in course i.e. maternity leave
Enrolment Confirmation (scan acceptable)
Copy of Certificate (scan acceptable)
Are you receiving a scholarship/bursary / Yes/No
Disclaimer:
By submitting this claim I understand that at the date of the claim being processed by Portsmouth Hospitals NHS Trust they have processed inline with the HM Revenue & Customs eligibility criteria at that date to the best of their understanding.
If at a later date HM Revenue & Customs seek to reclaim any money paid.This is a decision of the HM Revenue & Customs and Portsmouth Hospitals NHS Trust is not culpable.
Widening Access Training Policy
Version: 2
Issue Date: 06 August 2018
Review Date: 06 August 2020 (unless requirements change) Page 1 of 14