Department of Education
Statement on personal tax obligations and signposting resources for participating in research
This information is to inform you, as a participant in research, of your personal responsibility for handling the financial and tax implications of involvement, and signpost relevant resources.
If you are paid more than £1000 over the course of a year, you will need to complete a Self-Assessment form for HMRC.
Being paid for involvement in research is likely to have implications for you whether you are currently employed, unemployed, receiving state benefits or retired. The payment you receive will be treated as earnings by HMRC. There are a number of ways in which receiving payment for involvement may affect your current financial situation:
If you are receiving state benefits, rules on part-time earnings are complicated. The rules set limits on the amount you can be paid and the number of hours you can do.
Different benefits have different earnings limits and these limits change from year to year. Nevertheless, it is important to remember that you can receive payment for involvement as long as it falls within the disregarded amount or earnings limit that applies to your benefits and you have followed mandatory Jobcentre Plus benefit conditions.
For information and guidance concerning your personal tax obligations, please see the following resources:
NIHR Payment guidance for members of the public considering involvement in research
https://www.nihr.ac.uk/documents/payment-guidance-for-members-of-the-public-considering-involvement-in-research/27372#The_implications_of_being_paid_for_involvement
Benefits Advice Service
This free, confidential and personalised service is coordinated by the Bedford Citizens Advice Bureau to support members of the public whose welfare benefits may be affected by payment for involvement.
This free, confidential and personalised service is coordinated by the Bedford Citizens Advice Bureau to support members of the public whose welfare benefits may be affected by payment for involvement.
The service:
- provides advice based on the benefits you are receiving, to help you decide if and how you want to get involved in research or receive payment for your involvement
- supports you should you need to make contact with the Department for Work and Pensions, or other benefits agencies about payments for involvement
How to access the Benefits Advice Service
For more information on how to access this service, please contact the NIHR Centre for Engagement and Dissemination ced@nihr.ac.uk or call 020 88437117.
- tell us the name of the NIHR organisation you are involved with, or the name of the NIHR programme funding the research project you are involved with
- we do not need to know anything about your benefit situation
- we will give you an email address (or telephone number) so that you can contact the Benefits Advice Service directly
- We will also give you a code – please give this code to the service when you contact them
- the service prefers that the first contact is by email if possible – the service will then arrange a time to call you.
- if you do not know if the organisation you are involved with is part of the NIHR, please contact the person who asked you to get involved
Taken from: NIHR Payment guidance for members of the public considering involvement in research, (March 2021)