Off-Payroll Workers
Dear HM Revenue and Customs,
Following the introduction of the off-payroll working in the public sector reforms in April 2017, could HMRC please confirm whose responsibility it is to assess whether the rules apply under each of the following scenarios:
(a) a person providing employment services directly to Highways England via their own limited company
b) a person providing employment services to a private company leading a framework contract for Highways England (for example working on the NRTS commission)
(c) a person providing employment services via a subsidiary company of the company leading a framework contract with Highways England
(d) a person providing employment services through their own limited company via a subsidiary company of the company leading a framework contract for Highways England
Yours faithfully,
Ms Humphrey
Dear Ms Humphreys
Thank you for your email of 26 February 2019.
Unfortunately, you are asking about hypothetical situations and, because of this, your questions do not fit the criteria for a Freedom of Information request, since the Act grants access to recorded information only.
Information on off-payroll working through an intermediary is available here: https://www.gov.uk/guidance/ir35-find-ou...
HMRC's service to Check employment status for tax is available here: https://www.gov.uk/guidance/check-employ...
Kind regards
HM Revenue and Customs
Freedom of Information Team
Dear HM Revenue and Customs,
Thank you for your response dated 27th February 2019. The scenarios quoted are not hypothetical and are real life ones. Referring to the following guidance, please could you clarify whether it is the public sector of private sector rules that apply under each scenario?
https://www.gov.uk/guidance/ir35-find-ou...
Yours faithfully,
Ms Humphrey
Dear HM Revenue and Customs,
Please pass this on to the person who conducts Freedom of Information reviews.
I am writing to request an internal review of HM Revenue and Customs's handling of my FOI request 'Off-Payroll Workers' as they have failed to respond within the allocated timeframe.
A full history of my FOI request and all correspondence is available on the Internet at this address: https://www.whatdotheyknow.com/request/o...
Yours faithfully,
Ms Humphrey
Dear Ms Humphrey,
I am writing in response to your request for information, received 4th
March.
Yours sincerely,
HMRC Freedom of Information Team
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