Status Assessments under chapter 10

Dave Chaplin made this Rhyddid Gwybodaeth request to Cumbria, Northumberland, Tyne and Wear 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.

Roedd y cais yn llwyddiannus.

Dear Northumberland, Tyne and Wear 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, Cumbria, Northumberland, Tyne and Wear NHS Foundation Trust

Dear Mr Chaplin

We acknowledge receipt of your request under the Freedom of Information Act 2000.

We are processing your request and will have a formal response to you within the 20 working-day deadline.

Please note that the information provided is the property of Northumberland, Tyne & Wear NHS Foundation Trust and subject to Intellectual Property and Database Rights. Any commercial application or use of this information may be subject to the provisions of the Re-use of Public Sector Information Regulations Act 2005. This means that if you wish to re-use the information provided for commercial purposes for any reason you must ask us for permission to do so. Should we agree that you can use the information it will be subject to the issue of a licence which may or may not involve a fee.

If you have any questions about this process please do not hesitate to contact us.

Kind regards

Information Governance and Medico Legal Team
Informatics Department
Northumberland, Tyne and Wear NHS Foundation Trust

St Nicholas Hospital
Jubilee Road
Gosforth
Newcastle upon Tyne
NE3 3XT
 
Email:   [Northumberland, Tyne and Wear NHS Foundation Trust request email]
Web:     www.ntw.nhs.uk

-------------------------------------------
From: Dave Chaplin[SMTP: ]
Sent: 15 January 2019 05:46:45
To: FOI
Subject: Freedom of Information request - Status Assessments under chapter 10 Auto forwarded by a Rule

Dear Northumberland, Tyne and Wear 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

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dangos adrannau a ddyfynnir

FOI, Cumbria, Northumberland, Tyne and Wear NHS Foundation Trust

1 Atodiad

Dear Mr Chaplin

Please find attached Northumberland, Tyne and Wear NHS Foundation Trust's response to your below Freedom of Information request.

Kind regards

Information Governance and Medico Legal Team
Informatics Department
Northumberland, Tyne and Wear NHS Foundation Trust

St Nicholas Hospital
Jubilee Road
Gosforth
Newcastle upon Tyne
NE3 3XT
 
Email:   [Northumberland, Tyne and Wear NHS Foundation Trust request email]
Web:     www.ntw.nhs.uk

dangos adrannau a ddyfynnir