Engagement of Consultants

The engagement of consultants must follow the University’s procurement and tender regulations to ensure the University achieves value for money in all such engagements.

Where a School or Unit proposes to engage an individual on a consultancy basis (or a company directly controlled by an individual), care must be taken to ensure that Revenue’s Code of Practice on Determining Employment Status is followed. Work which is normally carried out by employees such as teaching, research and administration should always be routed through HR and Payroll rather than processed through creditors on an invoice basis. It is always best to consult with the Finance Office in advance of any such proposed consultancies to ensure the University remains tax compliant at all times.

Evidence of Quotations

Evidence of quotations received must be provided as part of the approval process. Please review UCD's quotation and tender thresholds. Assistance in preparing tender documents and general procurement advice is available through the UCD Procurement Office.

Terms of Reference

Clear written terms of reference in relation to the proposed appointment must be presented. No open-ended contracts should be awarded. A performance review process should be included in the terms of reference.

Tax Clearance

An up to date tax clearance certificate must be presented before any payment can be processed. 

Withholding Tax

Withholding tax will be deducted from all consultancy payments.

Payment

No payments in excess of the agreed contract price should be processed.

Purchase Order

A UCD purchase order form should be issued in respect of each consultancy contract.