Dear London North West University Healthcare NHS Trust,

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 (LONDON NORTH WEST UNIVERSITY HEALTHCARE NHS TRUST), London North West University Healthcare NHS Trust

Dear Mr Chaplin,

 

Thank you for your recent email to London North West University Healthcare
NHS Trust, which I can confirm is being treated as a FOI (Freedom of
Information) request.

 

Please note that our reference number for this request is 1886-19 (*please
quote this on all correspondence)

 

Should you have any further queries or information related to this
request, please do not hesitate in replying to this email.

 

Kind regards

 

FOI Team

London North West University Healthcare NHS Trust

[1][email address]

 

 

 

 

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Dear LONDON NORTH WEST UNIVERSITY HEALTHCARE NHS TRUST,
Please could you respond to FOI request 1886-19.

Yours sincerely,

Dave Chaplin

FOI (LONDON NORTH WEST UNIVERSITY HEALTHCARE NHS TRUST), London North West University Healthcare NHS Trust

Dear Mr Chaplin,

 

FOI Ref: 1886-19 (*Please quote this reference number on all
correspondence)

 

I am contacting you further to your most recent email of 1 April 2019, and
would like to start by offering my apologies for the delay in your FOI
request being formally responded to.

 

I can confirm that staff are currently in the process of gathering the
information requested as part of your email on 15 January 2019, and would
like to assure you that all of those staff involved have been asked to
ensure that this matter is addressed as soon as possible.  

 

I fully appreciate that this is not an ideal situation, however, as I hope
you will appreciate, before the Trust formally responds to any FOI
request, we have an obligation to ensure that all of the information being
provided is both accurate and up to date, and has been reviewed/verified
by all of those staff needed to provide information and/or comment.

 

I hope this information helps, and please be assured that we will of
course contact you again just as soon as this matter has been addressed,
which we hope to conclude shortly.

 

Kind regards

 

FOI Team

London North West University Healthcare NHS Trust

[1][email address]

 

 

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FOI (LONDON NORTH WEST UNIVERSITY HEALTHCARE NHS TRUST), London North West University Healthcare NHS Trust

Dear Mr Chaplin,

 

FOI Ref: 1886-18 (*Please quote this reference number on all
correspondence)

 

Please find below the response to your Freedom of Information request to
London North West University Healthcare NHS Trust.

 

I would like to take this opportunity to offer my apologies for the
unacceptable delay in this matter being formally responded to. 
Unfortunately, this delay appears to be owing to an administrative error,
and recent change in staffing, which has caused unnecessary delays in this
matter being formally responded to.  Please be assured that staff have
been reminded that such errors are unacceptable, and highlighted the
importance in ensuring that such issues do not reoccur.

 

You may re-use this information (except for logos) under the terms of the
Open Government Licence^1.  If you would prefer to receive the information
in an alternative electronic format, please let us know.

 

Please let us know if you require more details or further clarification. 
You can find out more about the Trust and our publication scheme at our
website^2.

 

I am now in a position to respond to your noted questions/query as
follows;

 

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:
[1]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).

 

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)

 

The Trust does not hold a record of any assessments.

 

I hope this information helps, however, should you be dissatisfied with
our response, please use our FOI review process by contacting
[2][email address] or writing to:

 

Information Governance Manager (FOI Review)

Information Governance

Northwick Park Hospital

P Block

Watford Road

Harrow

HA1 3UJ

 

Please be aware that reviews will not be conducted via public forum, and
we will require your name and contact address in order to respond.

 

If you remain dissatisfied after a review, you have the right under s50 of
the Act to apply to the Information Commissioner’s Office for a decision.

 

Further details about this and the Act can be found on their website^3.

 

^1 Either version 3 or, at your discretion, any later version –
[3]http://www.nationalarchives.gov.uk/doc/o...

^2 [4]https://www.lnwh.nhs.uk/about-us/freedom...

^3 [5]http://www.ico.org.uk

 

FOI Team

London North West University Healthcare NHS Trust

[6][email address]

 

 

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