Payment for public involvement in health and care research: a guide for organisations on employment status and tax

Description:

A guidance document for organisations and staff within organisations that administer involvement payments, on the topic of employment status and tax relating to payment for public involvement

This guidance document is aimed at organisations that pay public contributors as part of their involvement in research. It is also intended for use by researchers and research staff with a responsibility for public involvement in research.
The aim of this document is to:
- Give direction to those managing and administering payment arrangements to navigate employment status and tax regulations in an appropriate way so they feel more confident
- Provide information and links to the most appropriate HMRC guidance in order to inform decisions on payments to public contributors based on involvement activities, especially around employment status.