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Memorandum of understanding: joint staff of universities and NHS organisations

Memorandum of Understanding between the Department of Health, NHS Employers, the Universities and Colleges Employers Association, the University and Colleges Union, British Medical Association and British Dental Association, in response to the VAT tribunal ruling (EDN/03/109, 29 April 2005) on University of Glasgow v HM Revenue and Customs. This document is  applicable in England only, unless and until adopted by the devolved administrations.

The purpose of the memorandum is to:

• set out the NHS and university understanding of the role of joint staff of NHS organisations and universities who are engaged  in both teaching and/or research as well as the delivery of patient care.
• clarify selected duties and responsibilities of their employers
• document established practice in respect of those staff
• confirm that such arrangements are outside the scope of VAT
  

The memorandum is of key interest to NHS chief executives, directors of finance and directors of workforce, and to university vice-chancellors, directors of finance and directors of HR.

• Download memorandum of understanding (PDF, 187K)