1. Reimbursed expenses
You do not need to pay tax on reimbursed out-of-pocket expenses received from Oxfordshire County Council (OCC).
Benefits and health premiums are not be affected by reimbursement of out-of-pocket expenses from OCC.
2. Tax and National Insurance
Participants are responsible for their own tax affairs, including ensuring that any income tax due on involvement payments is paid. If in any doubt about their income tax arrangements, participants are advised to contact their local tax office for advice.
Participants who are self-employed are responsible for declaring receipt of any involvement payment(s) as part of their tax return and in other relevant documentation, including alerting HMRC as appropriate. Participants with questions about Tax or National insurance can contact their local HMRC office (HMRC Helpline 0300 200 3311).
3. Involvement payments for people in receipt of benefits who use health or social care services and/or carers
It is the responsibility of the participant to comply with the conditions of their benefits.
The Department for Work and Pensions (DWP) recognises involvement and understands that doing involvement work will not be taken as fitness to work.
Please use template letter if required (see point 6 below) before agreeing to receive an involvement payment.
If you use social care or health services and/or you are a carer, please see the information on involvement payments and benefits: SCIE Paying people who receive benefits – Co-production and participation or ask for a copy from your Oxfordshire County Council contact.
4. Involvement payments for people in receipt of benefits who do not use services and are not carers
It is the responsibility of the participant to comply with the conditions of their benefits
5. People in receipt of health insurance income
Participants who are in receipt of an income from medical insurance (either as an individual or through their employer) – for example because they are currently on sick leave from work – should be aware that involvement activity, and especially acceptance of an involvement payment, may be a breach of their policy’s terms and conditions, and could therefore put future payments at risk. If in any doubt about the potential impact of involvement activity on medical insurance arrangements, participants are advised to contact their employer and / or insurance provider, as appropriate.
Please use template letter if required (see point 6 below) before agreeing to receive an involvement payment.
6. Template letters
Template letters are available to support participants in describing their involvement activity to relevant agencies, such as JobCentre Plus and insurance providers. Letters are available from your OCC contact.
7. Further information
The following documents are available to provide additional information:
Participant Information - Expenses and Payment Policy
Participant Information for Young People - Expenses and Payment Policy
Expenses Reimbursement and Payment for Involvement Policy 2024
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