Status Assessments under chapter 10

The request was refused by Sheffield Children's NHS Foundation Trust.

Dear Sheffield Childrens NHS Foundation 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

Dear Mr Chaplin

 

I acknowledge receipt of your Freedom of Information request dated 15
January 2019.

 

Please note that our reference for this request is FOI-2143 and, in
accordance with the 20 working day deadline, we expect to have a response
with you by 12 February 019.

 

Yours sincerely

 

Carolyn Sampson

>>> Dave Chaplin <[FOI #544815 email]> 15/01/2019
05:47 >>>
Dear Sheffield Childrens NHS Foundation 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:
[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).
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
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Dear Carolyn ,
Please could you respond to my FOI request.
Yours sincerely,

Dave Chaplin

Dear Mr Chaplin
I refer to your Freedom of Information request received 15 January 2019
and apologise for our delay in responding.
I have passed your request to the appropriate department but have not yet
received a response. I will remind them that your request is still
outstanding and respond to you as soon as possible.
Yours sincerely
>>> Dave Chaplin <[FOI #544815 email]> 01/04/2019
13:49 >>>
Dear Carolyn ,
Please could you respond to my FOI request.
Yours sincerely,
Dave Chaplin

show quoted sections