The University has set procedures for requisitioning supplies which require the administrator responsible to enter the details onto U4ERP (Agresso). Requisitions are subject to budget holder approval before a purchase order will be raised.
Raising a Purchase Order
- First raise your requisition on U4ERP web (Requisition entry).
- If your supplier has not yet been set up on Agresso you will need to do so before completing the requisition (UNIT4: New Supplier Request).
- Wait for the budget holder to approve the requisition (UNIT4: Budget holder task - approve requisitions).
- The purchase order will be sent to you by email.
- Contact the supplier and place your order, quoting the purchase order number and sending them a copy by email if requested.
Processing the Receipt of Goods or Services
Other Tasks
If steps in the process are missed, other tasks may be generated and sent to you by the Purchase Ledger Department to remedy the situation. Guidance on these other tasks is available via the links below. These tasks should be regarded as a last resort and can usually be avoided by correctly following the procedures above.
UNIT4: Admin task - missing goods receipt
UNIT4: Admin task - no order for invoice
UNIT4: Budget holder task - invoice control exceeded
Purchase Ledger Department
Contact details
The University’s Purchase Ledger team is responsible for processing supplier invoices and arranging payments for goods, works and/or services supplied to the University including international payment transactions. They are also the point of contact for supplier queries.
The Purchase Ledger team are located in FML Building, Room FML002.
The main contacts are:
Invoices
All invoices are processed centrally by the purchase ledger team and should be sent there (preferably via email to purchaseledger@hope.ac.uk in pdf format) to ensure they are registered on U4ERP promptly.
Payment methods
The University makes all payments electronically either by; BACS(for UK payments), by bank transfer (foreign payments) or by direct debit / standing order. Cheques are issued on an exceptional basis.
Payment runs
BACS- The payment run is everyTuesday, with funds being received in the suppliers bank account typically by Friday of the same week. All invoices to be included in the payment run must be received by the Monday with a valid purchase order number and appropriate goods receipting tasks completed.
Foreign payments –The payment run is every Wednesday, with funds being received in the suppliers bank account typically by the end of the following week. All invoices to be included in the payment run must be received by the Monday with a valid purchase order number and appropriate goods receipting tasks completed.
Payment terms
It is the University’s policy to pay promptly within the terms agreed with the supplier. The University's payment terms are 30 days from the date of invoice. If a supplier is to be paid outside of the usual 30 days, please contact the University's Procurement Manager in the first instance.
Standard terms and conditions
The following terms and conditions relate to the University's purchasing activities and are available for suppliers and potential suppliers to view and/or download:
Terms and Conditions
The creation of non-student invoices is the responsibility of the department that has provided goods or services to a third party customer. To create an invoice or credit note, follow the sales ordering process on U4ERP (Agresso) laid out below.
Note: for high volume, low value transactions it is unlikely that the sales order process on ;U4ERP will be an efficient way of proceeding. Please consider using the online store instead.
Raising an Invoice
- First raise a sales order on U4ERP web (Sales Order entry).
- If your customer has not yet been set up on Agresso you will need to do so before a completing the sales order (UNIT4: New Customer request).
- Wait for the budget holder to approve the requisition (UNIT4: Budget holder task - approve sales orders).
- Once the order is approved, a copy of the sales invoice will be sent to you by email and to the customer by post. The sales ledger team will contact you if there are any queries.
The income for the invoices should appear in your cost centre in the same month as your sales order is approved. If you have any queries regarding income for invoices not appearing in your cost centre then please contact the sales ledger team (see "sales ledger" tab above).
Is an invoice needed in this instance or would the Online Store be a more suitable option?
The Online Store provides a secure payment platform for the sale of goods and services by credit and debit card whilst providing customers with a VAT receipt of payment.Click here for further information or contact Jamie Maguire on ext 3833 to see whether the store will be compatible.
Sales Ledger and Credit Control
The sales ledger function is responsible for sending all U4ERP sales invoices out to customers and for the collection of debts. The function is administered from the central finance office on the ground floor of the Frances Mary Lescher Building, room FML002.
The main contact is:
Catherine Barrett - Financial Accountant
Catherine is responsible for the approval and distribution of non student debt invoices e.g. conferences etc. and is also responsible for the non student debt management processes.
Telephone no. 0151 291 3551 Email barretc1@hope.ac.uk
Information for Departments
Invoice/Credit Requisitioning
The creation of commercial (i.e. non-student) invoices is the responsibility of the department that has provided goods or services to a 3rd party customer.
Once a sales order has received all necessary approvals an invoice is generated which will be posted to the customer by the sales ledger department. The sales ledger department will only contact you if they have difficulty in receiving payment from customers or alternatively if any of the information on the invoice was incorrect.
The income for the invoices should appear in your cost centre in the same month as your sales order is approved. If you have any queries regarding income for invoices not appearing in your cost centre then please contact the staff as above.
Banking of Cash & Cheques
For details in how to process Banking of Cash and / or Cheques please contact Catherine Barrett in FML002, Hope park email: barretc1@hope.ac.uk tel 0151 291 3551
Related Links
Finance Forms
FAQs
Introduction
The University is registered for VAT: registration number 548 4013 49
Tax codes on U4ERP (Agresso)*
*Note temporary tax rate of 12.5% for supplies of catering, hospitality, holiday accommodation and attractions applies between 1st October 2021 and 31st March 2022. Tax codes PH and SH are available for purchases and sales of such supplies respectively.
UBW (Agresso) tax code
|
Description
|
PE |
Purchase Exempt Rated - VAT exempt supplies, e.g. insurance, public transport and postage. |
PF |
Purchase Fuel - Domestic heat and power (i.e. residences). |
PR |
Purchase Reverse Charge VAT - Services supplied from overseas (inc. database access, consultancy, recruitment) and goods received from Northern Ireland. |
PS |
Purchase Standard Rated - Most goods and services. |
PZ |
Purchase Zero Rated - Foodstuffs, books and, by charitable exemption, advertising and medical research equipment. |
SE |
Sales Exempt Rated - Supplies of education (including secondment of teaching staff to eligible bodies) and services ancillary thereto. Rent. |
SS |
Sales Standard Rated - Any other goods sold or services rendered, commonly: consultancy, commissioned research (i.e. non grant-funded) and secondment of non-teaching staff. |
SZ |
Sales Zero Rated - Books and basic foodstuffs. |
A Note on VAT Exemption
The bulk of our income, comprising grants, tuition fees and student accommodation is exempt from VAT. Other activities are likely to be taxable and this should be assumed to be the case until proven otherwise. The mixture of exempt and taxable means we are "partially exempt", as a result of which we recover very little input VAT on the purchases that we make. VAT on purchases is therefore a definite cost to the University.
VAT on Income
Although mostly exempt through our principal supply of education, most goods and services for which we raise a U4ERP invoice will be taxable. Common examples of taxable activity include consultancy services, supplies of staff (exemptions available in respect of teaching staff), merchandising, stationery sales and non-student catering. There are many others. Please refer to the table below for more information. If you have any queries please contact Aoin Douglas on 0151 291 3204.
VAT on University Income and Self Supplies
Note on 3rd party conferences: re the above guide, note that the provision of educational conferences and related facilities is VAT exempt. This exemption extends to supplies of catering and accommodation provided as part of the package. This may not apply where a 3rd party hosting a conference at the University is not an "eligible body". If there is any doubt as to whether the customer is an "eligible body", and thus qualifies for this exemption, please request that they complete an exemption certificate (below):
Conference customer certification of VAT exemption on catering and accommodation
VAT on Expenditure
VAT is a cost!
Most goods and services that the University purchases will include a charge for VAT. Very little of this is recovered from HM Revenue & Customs owing to the University's partially exempt VAT status. All purchasing decisions should therefore regard VAT as an absolute cost to the University as well as to your cost centre and/or project.
Supplies from overseas
Take care when accounting for goods and services received from overseas. Services supplied to us from overseas are frequently regarded by HMRC as "supplied in the UK", requiring us to make ourselves a reverse charge of VAT. Please select the "PR" tax code when requisitioning such supplies. Common examples include commissions payable to international recruitment agents and charges for access to overseas databases.
Goods received from other countries: Now that the UK has left the EU, imported goods other than gifts worth less than £39 will be subject to an actual cash levy of VAT (and potentially customs charges) at the point of entry into the UK; the shipping agent will advise you when this occurs. The only remnant of the previous EU arrangements is for goods imported from Northern Ireland. These remain subject to a declaration of acquisition tax (select tax code PR).
VAT exemptions for charities
Certain VAT exemptions are available, most notably that new-build work on grant-funded research facilities and residential premises should be zero rated. On a smaller scale, other specific examples where such a zero-rating exemption can be applied include some disabled access works, advertising (on the basis that we are a charity) and medical research equipment. Please click below for the appropriate self-certification template:
Zero rating certificate - disabled access works
Zero rating certificate - charity advertising
Zero rating certificate - medical research equipment