# Finance Division

**Source**: https://www.sussex.ac.uk/finance/how/taxation
**Parent**: https://www.sussex.ac.uk/finance/how/sanctions

# Taxation

The following pages explain how different taxations apply to key areas of University activity.

On these pages you will find the following:

- **Information on tax evasion** - i.e. what is tax evasion, how to spot it and how to report it
- **Company and tax reference numbers**
- **Information on VAT** - including a VAT overview (Subsidiaries and VAT Group, a VAT introduction, VAT rates and VAT as it applies to higher education), VAT on income (including how research is defined by HMRC and an overview of VAT on research income and expenditure), VAT on purchases (VAT reliefs available to the University and VAT levied on purchases from outside the UK) and VAT after Brexit.
- **An explanation of import duty -** including how it is calculated and the changes that will apply from 2021 onwards.

BUFDG have published [a guide to UK Universities and Tax](https://www.sussex.ac.uk/finance/documents/bufdg-uk-universities-and-tax-publication---final.pdf "BUFDG  UK Universities and Tax Publication - Final [PDF 3.56MB]") which provides a very useful high-level guide to the impact of tax on UK Universities, covering taxes relating to people, income and expenditure.