The purpose of this course is to introduce you to the requirements to assess engagements with individuals and personal services companies, to determine how they should be treated for tax. It should be useful to anyone making decisions about engaging external individuals outside of standard employment contracts, or providing information to feed into your HEI’s process to assess these engagements, such as HR staff, departmental/school admin staff, academics, heads of departments, procurement staff, tax staff, and payroll staff.