Nid ydym yn gwybod a yw'r ymateb mwyaf diweddar i'r cais hwn yn cynnwys gwybodaeth neuai peidio - os chi ywDave Chaplin mewngofnodwch a gadael i bawb wybod.

Status Assessments under chapter 10

Dave Chaplin made this Rhyddid Gwybodaeth request to Basildon and Thurrock University Hospitals NHS Foundation Trust as part of a batch sent to 314 authorities

This request has been closed to new correspondence from the public body. Contact us if you think it ought be re-opened.

We're waiting for Dave Chaplin to read recent responses and update the status.

Dear Basildon and Thurrock University Hospitals NHS Foundation Trust,

The Off-payroll legislation was introduced in Chapter 10 of the Income Tax (Earnings and Pensions) Act 2003, with the new legislation going live from April 6th 2017. This new legislation overrode, in the public sector, the existing Intermediaries Legislation (Chapter 8, ITEPA).

The new legislation is here:
https://www.legislation.gov.uk/ukpga/201...

One of the key differences between the chapter 8 and chapter 10 is that the public authority is required to decide whether the off-payroll working rules (Chapter 10) apply based on whether the conditions have been met in section 61M(1)(d).

61MEngagements to which Chapter applies
(1)Sections 61N to 61R apply where—
(a)an individual (“the worker”) personally performs, or is under an obligation personally to perform, services for another person (“the client”),
(b)the client is a public authority,
(c)the services are provided not under a contract directly between the client and the worker but under arrangements involving a third party (“the intermediary”), and
(d)the circumstances are such that—
(i)if the services were provided under a contract directly between the client and the worker, the worker would be regarded for income tax purposes as an employee of the client or the holder of an office under the client, or
(ii)the worker is an office-holder who holds that office under the client and the services relate to the office.

This requires the public authority to test whether the worker would be considered an employee based on employment status case law.

These assessments would have been completed by you with each assessment receiving its own determination.

Please can you provide:

A monthly breakdown, from April 2017 onwards of the number of assessments conducted by you, together with the number of assessments that are considered to be “inside IR35” (i.e. 61M(1)(d) applies) and the number that are “outside IR35” (i.e. 61M(1)(d) does not apply)

If the FOI time limit of 3.5 hours is such that not all of these records can be obtained in the time limit of 3.5 hours, then please provide them for as many of the most recent months as possible until the time limit is reached. Thank you.

Yours faithfully,

Dave Chaplin

FOI, Basildon and Thurrock University Hospitals NHS Foundation Trust

Dear Mr Chaplin,

Freedom of Information Act Request Acknowledgment

Thank you for contacting the Freedom of Information Office at Basildon and Thurrock University Hospitals NHS Foundation Trust. We confirm that we have received your correspondence.

Your request below is being considered and you will receive a response within the statutory timescale of 20 working days following the date on which the request was received, as defined by the Act, subject to the information not being covered by an exemption or containing reference to a third party.

For your information, the Act defines a number of exemptions which may prevent release of some or all of the information you have requested. There will be an assessment and if any of the exemption categories apply then the information will not be released. You will be informed if this is the case, including your rights of appeal.

If the information you request contains reference to a third party then they may be consulted prior to a decision being taken on whether or not to release some or all of the information to you. You will be informed if this is the case.

There may be a fee payable for this information. This will be considered and you will be informed if as fee is payable. In this event the fee must be paid before the information is processed and released. The 20 working day time limit for responses is suspended until receipt of payment. You will be informed if this is the case.
If you have made a request for information held by the Trust - we will contact you as soon as possible if we need any further information to enable us to answer your request. If we don't need any further information we will respond to you within the statutory timescale of 20 working days following the date on which the request was received.

If you have any further queries or concerns then please do not hesitate to contact us.

With best regards,

Alan Larn.

Alan Larn | communications officer (Freedom of Information) | communications department
Basildon and Thurrock University Hospitals NHS Foundation Trust | Nethermayne | Essex | SS16 5NL
01268 524900 ext 2992
[Basildon and Thurrock University Hospitals NHS Foundation Trust request email]

safe  caring  excellent  …together

dangos adrannau a ddyfynnir

Dear Sir/Madam,
Please could you respond to my FOI request.
Yours sincerely,

Dave Chaplin

FOI, Basildon and Thurrock University Hospitals NHS Foundation Trust

Dear Mr Chaplin,

It has been confirmed to me that this request has now reached the people responsible for carrying out the assessments. I am assured that we will have the requested information shortly.

With best regards and our apologies for the delay,

Alan Larn.

Alan Larn | communications officer (Freedom of Information) | communications department
Basildon and Thurrock University Hospitals NHS Foundation Trust | Nethermayne | Essex | SS16 5NL
01268 524900 ext 2992
[Basildon and Thurrock University Hospitals NHS Foundation Trust request email]

dangos adrannau a ddyfynnir

Nid ydym yn gwybod a yw'r ymateb mwyaf diweddar i'r cais hwn yn cynnwys gwybodaeth neuai peidio - os chi ywDave Chaplin mewngofnodwch a gadael i bawb wybod.