Financial Accounting


Glasgow Caledonian University's Financial Accounting team is responsible for several specific areas relating to the University's finances.

The areas the team deals with are:

Annual financial statements

The preparation of the University’s annual financial statements which are available in a PDF format online. They are also responsible for liaising with the external auditors.

Guidance and forms have been prepared to notify budget holders of the overall timetable and to assist them in their part in the preparation of the financial statements.

If, after consulting the guidance, you still have year-end-related questions or need assistance completing the forms, please contact the Financial Controller or Financial and Accounting Manager.

External data returns

The timely completion, to the highest level of accuracy of the Scottish Funding Council (SFC) Strategic Plans, SFC Annual Returns, HESA FSR and OSCR Returns.

Criminal Finances Act 2017

Glasgow Caledonian University and its UK and overseas operations are committed to preventing the facilitation of tax evasion by associated persons anywhere in the world. We do this through developing reasonable procedures, carrying out regular due diligence and risk assessments of our activities, and creating awareness and a culture of compliance throughout the University.

The University operates to the highest legal and ethical standards and will not tolerate acts of criminal facilitation of tax evasion by its associates. Staff and other associates should abide at all times by University policies including the Criminal Facilitation of Tax Evasion Statement. Failure to comply with the obligations detailed in the Statement and other University policies may result in disciplinary action for staff and termination of contract for other associated persons.

The University’s Criminal Facilitation of Tax Evasion Statement includes information on what staff and other associates must do should they become concerned or aware of the facilitation of tax evasion.

For more information, please contact Lisa Timoney or Agnes Russell.

Tax and VAT

The Tax Section deals with VAT and Corporation tax issues for the University and its subsidiary companies, liaising with HMRC and the University's tax advisors.

Inquiries relating to employee salary-related tax matters should be addressed to the Payroll Section.

The University is a charity and it is subject to charity law in determining what activities it is permitted to undertake. Charities often set up wholly owned subsidiary companies to carry out trading activities that fall outside the scope of charitable status.

A manual on the Subsidiary Companies of Glasgow Caledonian University has been designed to provide guidance on the tax treatment of activities in both the University and the subsidiaries.

VAT registration numbers

  • Glasgow Caledonian University   GB 596 7894 50
  • Glasgow Caledonian University Company Limited GB 481 6718 23

VAT legislation is complex but the VAT manual has been designed to provide general guidance on the correct VAT treatment for the main activities of the University and its subsidiary companies. Further information on the place of supply rules can be found in the VAT Place of Supply Manual.

Also provided are VAT exemption certificates which may be issued to suppliers where the goods or services qualify for relief.

If after consulting the tax references you still have tax or VAT-related questions please contact the Financial and Tax Accountant.

EORI numbers

  • Glasgow Caledonian University EORI number – GB481671823000
  • Glasgow Caledonian University Company Limited EORI number – GB481671823000

Financial year

The financial year-end of the University and its subsidiary companies is 31 July.