It is essential that any work that is to be undertaken by an external consultant/supplier is covered by a contract.
The style of contract issued will depend on each individual case.
These contracts are used for specific occasions where the consultancy work does not carry copyright/IPR implications, such as:
The CI3 contract is used for limited companies, recognised organisations or self-employed individuals.
The CP3 contract is used for everyone else if the work falls within this category.
Limited companies, recognised organisations and self-employed individuals will be issued with a CI2 contract, which allows them to invoice LTS for the work undertaken.
In order to establish employment status, the HMRC Employment Status Indicator may be required for completion by and individual or sole trader.
In most other cases, the consultant will be issued a CP2 contract. The consultant will be paid through Payroll 2 (where tax and NI are deducted) and a contract will be supplied which includes a Payment Claim Form.
This contract is used by when Learning and Teaching Scotland is supplying services to another organisation that are chargeable.