Status Assessments under chapter 10
Dave Chaplin made this Rhyddid Gwybodaeth request to Rail Safety and Standards Board as part of a batch sent to 314 authorities
This authority is not subject to FOI law, so is not legally obliged to respond (manylion).
This request has been closed to new correspondence. Contact us if you think it should be reopened.
Dear Rail Safety and Standards Board,
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:
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.
Dear Mr Chaplin
Thank you for your enquiry to the RSSB.
RSSB is not listed as Public Authority under the Freedom of Information
Act and is therefore not required to disclose this type of information on
request. If your enquiry relates to a particular issue that we may be able
to help with, please provide full details of the issue and we will
reconsider how best to assist.
RSSB Enquiry Desk
RSSB Enquiry Desk
RSSB, The Helicon, One South Place, London EC2M 2RB
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