Status Assessments under chapter 10

The request was successful.

Dear University of Edinburgh,

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

Records Management, University of Edinburgh

Dear Mr Chaplin

Thank you for your two emails today requesting information about off-payroll legislation implementation and compliance.

I am writing to let you know that we have received your requests and will process them as soon as reasonably possible, and hope to reply by 12 February 2019. However, we are currently experiencing an exceptionally high volume of requests and staff shortages. We will do our utmost to respond within 20 working days but wanted to alert you to the potential that this may not be possible.

The University of Edinburgh's privacy notice, which describes how we use the information you have supplied about yourself and your request, is available on-line at https://www.ed.ac.uk/records-management/....

Yours sincerely
Iain Phillips
Information Compliance Officer
Records Management Section | The University of Edinburgh | Old College | Edinburgh EH8 9YL

www.ed.ac.uk/records-management

-----Original Message 1 of 2-----
From: Dave Chaplin <[FOI #544892 email]>
Sent: 15 January 2019 05:48
To: Records Management <[University of Edinburgh request email]>
Subject: Freedom of Information request - Status Assessments under chapter 10

Dear University of Edinburgh,

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

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Please note that in some cases publication of requests and responses will be delayed.

If you find this service useful as an FOI officer, please ask your web manager to link to us from your organisation's FOI page.

show quoted sections

Please use this email address for all replies to this request:
[email address]

Is [University of Edinburgh request email] the wrong address for Freedom of Information requests to University of Edinburgh? If so, please contact us using this form:
https://www.whatdotheyknow.com/change_re...

Disclaimer: This message and any reply that you make will be published on the internet. Our privacy and copyright policies:
https://www.whatdotheyknow.com/help/offi...

For more detailed guidance on safely disclosing information, read the latest advice from the ICO:
https://www.whatdotheyknow.com/help/ico-...

Please note that in some cases publication of requests and responses will be delayed.

If you find this service useful as an FOI officer, please ask your web manager to link to us from your organisation's FOI page.

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The University of Edinburgh is a charitable body, registered in Scotland, with registration number SC005336.

--
The University of Edinburgh is a charitable body, registered in
Scotland, with registration number SC005336.

Records Management, University of Edinburgh

1 Attachment

Dear Mr Chaplin

 

Thank you for your two emails of 15 January 2019 requesting information
about off-payroll legislation implementation and compliance.  Please find
our response attached.

 

I apologise for the delay in providing this response; unfortunately we are
currently experiencing an exceptionally high volume of requests and
resource shortage.

 

Yours sincerely

Iain Phillips

Information Compliance Officer

Records Management Section | The University of Edinburgh | Old College |
Edinburgh EH8 9YL

 

[1]www.ed.ac.uk/records-management

 

The University of Edinburgh is a charitable body, registered in Scotland,
with registration number SC005336.

References

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1. http://www.ed.ac.uk/records-management