Status Assessments under chapter 10

The request was successful.

Dear University Hospitals Coventry and Warwickshire 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

Freedom Of Information (RKB),

Good Afternoon

We acknowledge receipt of your Freedom of Information request and can confirm that we are currently considering your request and we will respond within 20 working days.

Many thanks,

Dan Gilbert

FOI and Access to Health Records Officer
University Hospitals Coventry & Warwickshire NHS Trust
CSB Room 20018
Clifford Bridge Road
Walsgrave
Coventry
CV2 2DX

Internal 28731
Direct Line 024 76968731
Email [email address]

 Save Paper - Do you really need to print this e-mail?

DISCLAIMER: This email and any attachments are confidential and may be privileged or otherwise protected from disclosure. If you are not the intended recipient you must not copy this message or any attachment or disclose the contents to any other person, nor take any action in reliance of its contents: to do so is strictly prohibited and may be unlawful. If you have received this message in error please accept our apologies and contact us at the address below or by email at [email address]
Any files attached to this email will have been checked by us with virus detection software before transmission. You should carry out your own virus checks before opening any attachment. UHCW (University Hospitals Coventry and Warwickshire NHS Trust) accepts no liability for any loss or damage which may be caused by software viruses.
Any views or opinions expressed are those of the author and do not represent the views of the Trust unless explicitly stated.
The information contained in this email may be subject to public disclosure under the Freedom of Information Act 2000. Unless the information is legally exempt from disclosure, the confidentiality of this email and your reply cannot be guaranteed.
Address: UHCW NHS Trust, Executive suite, 3rd Floor Rotunda, University Hospital, Clifford Bridge Road, Coventry, CV2 2DX

show quoted sections

Freedom Of Information (RKB),

2 Attachments

Good afternoon

Please find our response to your FOI request attached.

Many thanks,

 
Dan Gilbert

FOI and Access to Health Records Officer 
University Hospitals Coventry & Warwickshire NHS Trust
CSB Room 20018
Clifford Bridge Road
Walsgrave
Coventry
CV2 2DX
 
Internal   29125
Direct Line  02476 968771

For Health Records queries email [email address]
For Freedom of Information email [University Hospitals Coventry and Warwickshire NHS Trust request email]

 
 Save Paper - Do you really need to print this e-mail?

show quoted sections