Status Assessments under chapter 10

Roedd y cais yn llwyddiannus.

Dear Anglia Ruskin 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

foi, Anglia Ruskin University

Dear Dave,

Thank you for your email. Your request is being handled under the Freedom of Information Act 2000 (FOIA).
 
Under the Act, the department is required to provide you with a response within 20 working days. I will write to you in response to your request for information by 12th February.
 
The Freedom of Information Act includes a number of exemptions to releasing information.  Some of these are qualified exemptions which require us to consider whether it is in the public interest to disclose or withhold the information.  In these circumstances we may need more time to consider your request, and if this is the case I will write to you by the date above to inform you of when you can expect to receive a response.

Should we require further clarification of your request to enable us to respond we will be in touch again shortly.      

If you have any queries regarding this request please do not hesitate to contact me, quoting ref: FOI 1618 in all future correspondence.

Kind regards,

Helen

Helen Guy
Information Compliance Officer
(Working days: Tuesday to Thursday)

Anglia Ruskin University, Bishop Hall Lane, Chelmsford, Essex CM1 1SQ
| T: +44 (0) 1245 68 4234
| W: www.anglia.ac.uk

dangos adrannau a ddyfynnir

foi, Anglia Ruskin University

1 Atodiad

Dear Dave,

 

Many thanks for your email dated 15^th January.

 

Please find our response to your request attached.

 

Kind regards,

 

Helen

 

Helen Guy

Information Compliance Officer

(Working days: Tuesday to Thursday)

 

Anglia Ruskin University, Bishop Hall Lane, Chelmsford, Essex CM1 1SQ

| T: +44 (0) 1245 68 4234

| W: [1]www.anglia.ac.uk

 

 

dangos adrannau a ddyfynnir