Status Assessments under chapter 10

Dave Chaplin made this Rhyddid Gwybodaeth request to HM Passport Office 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.

Roedd y cais yn llwyddiannus.

Dear HM Passport Office,

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, HM Passport Office

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dangos adrannau a ddyfynnir

Dear HM Passport Office,
Please could you respond to my FOI request.
Yours faithfully,

Dave Chaplin

FOI, HM Passport Office

If your enquiry falls within the remit of a Freedom of Information request
Her Majesty’s Passport Office will send you an acknowledgement within the
next 2 working days.

 

If your enquiry does not fall within the Freedom of Information remit this
will not be forwarded or responded to. Therefore please contact the
appropriate department listed below:

 

• For a passport enquiry or complaint, please complete an online enquiry
form

 

• If your enquiry or complaint relates to a certificate which you have
ordered from the General Registrar’s Office, please complete the
certificate service order enquiries form.

 

• If your request is for information relating to your data held by Her
Majesty’s Passport Office or an individual it falls under the terms of the
Data Protection Act 1998 and may qualify as a Subject Access Request,
please email [email address]

 

• If your enquiry relates to nationality you should forward your enquiry
to the UK Visas and Immigration enquiry team who are better placed to
respond, please email    [email address] 

 

 

dangos adrannau a ddyfynnir

FOI Requests,

Mr. Chaplin,

In response to your email below, please be aware that the response you received on 12/02/2019 for FoI Case Ref 51907 covers information held by both the Home Office and HMPO.

Regards,

P. Zebedee
Home Office
Lower Ground Floor | Seacole | 2 Marsham Street | London SW1P 4DF
www.gov.uk/home-office

dangos adrannau a ddyfynnir