Status Assessments under chapter 10

Dave Chaplin made this Rhyddid Gwybodaeth request to Derwent College, University of York 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.

Mae'r cais hwn wedi cael ei dynnu'n ôl gan y sawl a'i wnaeth. Efallai y bydd esboniad yn yr ohebiaeth isod.

Dear Derwent College, University of York,

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.

Yours faithfully,

Dave Chaplin

Derwent College, Derwent College, University of York

Thank you for contacting Derwent College. Messages sent
to [1][Derwent College request email] will be answered within 3 working days. 

If you have an *urgent* issue, you should contact the Duty Receptionist in
Derwent Reception (details below), and he should be able to help/advise

If you want to make an appointment to speak with a member of the College
Wellbeing team, you should e-mail [2][email address].

*     All maintenance problems should be reported by using the
on-line [3]Helpdesk.

*     Any noise issues, lost keys or key cards, mail/post queries, first
aid requests, lost property and general enquiries should be reported
immediately to the Duty Receptionist (Derwent Reception is open 24 hours
Phone Ext 3500 (01904 - 323500)
E-mail [4][email address]

*     If the issue is very urgent and Derwent Reception is closed, you
should ring the Security Department immediately (Ext 3333
or 01904-323333).
*     For cleaning issues, you should speak to your Cleaner personally,
otherwise contact the Cleaning Supervisor, Suzanne Chorlton.
Phone Ext 3404 (01904 - 323404)
E-mail [5][email address]
*     If you are a current or future student enquiring about accommodation
for the academic year 2019-2020, you should contact Accommodation
Phone 01904 - 322165
E-mail [6][email address]

Best Regards

Chris Unwin

Mrs Christina Unwin
College Administrator
Derwent College
University of York
YORK       YO10 5DD
Phone:     [7]+44 (0)1904 323513      
E-mail:     [8][Derwent College request email]
Email disclaimer: [9]


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Derwent College, Derwent College, University of York

Dear Mr Chaplin
As I explained when you last wrote in December,
Freedom of Information requests of this nature must be made directly to
the University of York, rather than to an individual college. 
Please see information on who to contact [1]here.
Kind Regards
Chris Unwin 

dangos adrannau a ddyfynnir