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 Birmingham City University 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 Birmingham City University,

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

Freedom of Information Act, Birmingham City University

Dear David,

RE: INFORMATION REQUEST DATED 15th JANUARY 2019
REF: FOI-01302

Thank you for your request for information. Your request was received on 15th January 2019 and we are dealing with it under the terms of the Freedom of Information Act 2000.

We will respond to the information request within 20 working days (i.e on or before 11th February 2019). If we are unable to respond to the request or if the University does not hold the information or if there is a reason for it to be withheld, we will write to you with the reasons why.

If you have any queries or concerns about the process, please do not hesitate to contact us. Otherwise we will write to you on or before 11th February 2019.

Thanks,

Information Management Team
Birmingham City University
Joseph Priestley Building / 3rd Floor
6 Cardigan Street
Birmingham
B4 7BD

T: 0121 300 5288
E: [Birmingham City University request email]

dangos adrannau a ddyfynnir

Freedom of Information Act, Birmingham City University

Dear David,

We are still processing your request and aim to have a response sent out to you as soon as possible.

We will send a status update to you tomorrow.

Please accept our sincere apologies for the delay.

Kind Regards,

Information Management Team
Birmingham City University
Joseph Priestley Building / 3rd Floor
6 Cardigan Street
Birmingham
B4 7BD

T: 0121 300 5288
E: [Birmingham City University request email]

dangos adrannau a ddyfynnir

Freedom of Information Act, Birmingham City University

Dear David,

Your request is currently with the relevant department and we are waiting for an update from them.

Again, please accept our apologies for this delay.

I will get back to you in due course.

If you have any queries, please don't hesitate to contact us.

Kind Regards,

Information Management Team
Birmingham City University
Joseph Priestley Building / 3rd Floor
6 Cardigan Street
Birmingham
B4 7BD

T: 0121 300 5288
E: [Birmingham City University request email]

dangos adrannau a ddyfynnir

Freedom of Information Act, Birmingham City University

1 Atodiad

Dear David,

RE: INFORMATION REQUEST DATED 15th JANUARY 2019
REF: FOI-01302

Further to your request for information please see our response attached.

If you are dissatisfied with the handling of your request, you have the right to ask for an internal review. Requests for an internal review should be made to the Head of Legal and Compliance at [Birmingham City University request email] or by writing to: Head of Legal and Compliance, Birmingham City University, Joseph Priestley Building, Cardigan Street, B4 7BD.

If you are not content with the outcome of the internal review, you have the right to apply directly to the Information Commissioner for a decision. Please see https://ico.org.uk/concerns/getting/ for details of their procedure. The Information Commissioner can be contacted at: Information Commissioner's Office, Wycliffe House, Water Lane, Wilmslow, Cheshire, SK9 5AF.

If you have any queries, please don't hesitate to contact us.

Kind Regards,

Information Management Team
Birmingham City University
Joseph Priestley Building / 3rd Floor
6 Cardigan Street
Birmingham
B4 7BD

T: 0121 300 5288
E: [Birmingham City University 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.