Status Assessments under chapter 10

The request was successful.

Dear South Tees 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.admin (SOUTH TEES HOSPITALS NHS FOUNDATION TRUST), South Tees Hospitals NHS Foundation Trust

Dear Mr Chaplin

 

Thank you for your request for information under the Freedom of
Information Act 2000 which was dated the 15 January 2019 and received by
the Trust on the 15 January 2019.

 

Your request will be processed within a maximum of twenty working days
from when we received your request unless otherwise informed.

 

In the event that some or all of the information you have requested is
exempt from disclosure, we will notify you of this. We will also contact
you if during the process to locate and supply the information it emerges
that we do not have sufficient detail to locate the information or we are
unclear exactly what it is you have requested.

 

If you need to contact me further regarding this request it would be
helpful if the reference number above could be quoted in any future
communications. 

 

Yours sincerely

 

 

 

 

Elisha Blair

Information Governance Officer

Corporate Directorate

 

Freedom of Information

Information Governance Department

 

South Tees Hospitals NHS Foundation Trust

Tel:  01642 854291

 

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foi.admin (SOUTH TEES HOSPITALS NHS FOUNDATION TRUST), South Tees Hospitals NHS Foundation Trust

1 Attachment

Dear Mr Chaplin

 

Request for Information – Ref 5665

With reference to your request for information made under the Freedom of
Information Act 2000 please find attached a response on behalf of South
Tees Hospitals NHS Foundation Trust. 

 

If for any reason you are not satisfied with the information that we have
provided or you feel we have dealt with your request unfairly, you have a
right to complain or request an internal review.  Please send your
complaint or request for internal review by email to
[1][South Tees Hospitals NHS Foundation Trust request email] by post to: The Head of Information Governance
& Data Protection Officer, South Tees Hospitals NHS Foundation Trust, The
James Cook University Hospital, Marton Road, Middlesbrough, TS4 3BW 

 

Internal reviews will be accepted within 40 working days from the date of
the Trusts initial response to you. 

 

If you are still not satisfied, further information about your right to
complain under Section 50  of the Freedom of Information Act is available
from the Information Commissioner’s Office, Wycliffe House, Water Lane,
Wilmslow, Cheshire, SK9 5AFand on The Information Commissioner’s website
[2]www.ico.gov.uk.

 

 

 

Any information we provide following your request under the Freedom of
Information Act will not confer an automatic right for you to re-use that
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However, if you wish to re-use the information that we provide, for
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further request for its re-use as per the Re-Use of Public Sector
Information Regulations 2005 by contacting the Head of Information
Governance using the email address above .

 

Yours sincerely

 

 

 

Elisha Blair

Information Governance Officer

Corporate Directorate

 

Freedom of Information

Information Governance Department

 

South Tees Hospitals NHS Foundation Trust

Tel:  01642 854291

 

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