Dear Bournemouth 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:
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.
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Dear Mr Chaplin
We write further to your email of 15th January 2019.
We do not hold records of which of the suppliers attached have had assessments carried out as this is not recorded centrally and some of these arrangements would already been in place (although potentially reviewed as part of IR35 initial review). Assessments should form part of the overall process though.
The attached list mainly comprises of sports coaches, short term guest lecturing arrangements, specialised lecturers and consultants paid against non-contractual and consultant payment codes for the period April 2017 - December 2018.
If you have any questions or are dissatisfied with this response, you should contact us at [email address]. The University’s Director of Finance or his nominated alternate will review any appeal and may amend the University’s current decision. Thereafter, you may refer your request to the Information Commissioner in accordance with section 50 of the FOIA.
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