Status Assessments under chapter 10

Dave Chaplin made this Freedom of Information request to University of Northampton as part of a batch sent to 314 authorities

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Dear University of Northampton,

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

Annette Reeves, University of Northampton

2 Attachments

 

 

Ref: RMU/FoI(E20.06)/01511/FoIreply15Jan19

        

 

15^th January 2019

 

Dear Mr Chaplin

 

I am writing in acknowledgement of your request for information dated
15^th January 2019, which has been received by the University and passed
to me as the University’s Freedom of Information Officer for action.

 

The University is of the view that the topic of your request is
substantially similar to others we have received from you and so in terms
of calculating the amount of work In respect of the appropriate limit the
University will be engaging Section 12 of the Freedom of Information Act. 
When more than one request from the same person is received, relating to a
substantially similar subject, the estimated cost of complying with any of
the requests is to be taken to be the estimated total cost of complying
with all of them.

 

Your request for information has been assigned the number referenced above
and will be treated in accordance with the provisions of the Freedom of
Information Act 2000. We will endeavour to provide you with an answer
before the statutory deadline, however please note that under the
provisions of the Act the University has until 12^th February 2019 to
respond to your request.

 

Yours Sincerely

 

Annette Reeves

 

On behalf of:

 

Phil Oakman

Records Manager

 

Annette Reeves

Records and Archive Assistant

Records Management Office

Tel. (01604) 892963

 

[1]cid:BDCAE6FE-7A6F-4E28-A037-F0391F3D0A2D

 

[2]northampton.ac.uk

 

University of Northampton, Newton

St Georges Avenue, Northampton, NN2 6JB

 

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University of Northampton: Transforming Lives and Inspiring Change
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Annette Reeves, University of Northampton

2 Attachments

 

 

Ref: RMU/FoI(E20.06)/1511/FoIreply23Jan19

 

23^rd January 2019

 

Dear Mr Chaplin

 

I write in response to your request for information dated 15^th January
2019 received by the University and passed to me as the University’s
Freedom of Information Officer for action.

 

In answer to your request for:

 

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 university does not hold this information in a way that makes it
accessible. Once these assessments are carried out, the results are kept
within the individual supplier’s account on our finance system, from which
there is no way to extract the information you requested without locating,
retrieving and reviewing each record created.  This exercise would take
far in excess of 2½ days and as such this information is exempt under
section 12 (would exceed the appropriate limit) of the Freedom of
Information Act 2000 as set out in Statutory Instrument 2004 NO 3244 “The
Freedom of Information and Data Protection (Appropriate Limit and Fees)
Regulations 2004”.

 

I hope the University has made its response in a clear and constructive
manner; however, if you consider the University has handled your request
unfairly you are entitled to follow the process set out in our standard
advice on the University's Freedom of Information Complaints Procedure
which is available online at:

[1]University FoI complaints procedure

 

 

Yours sincerely

 

Annette Reeves

 

On behalf of:

 

Phil Oakman

Records Manager

 

Annette Reeves

Records and Archive Assistant

Records Management Office

DDI: +44 (0)1604 892963

 

[2]cid:BDCAE6FE-7A6F-4E28-A037-F0391F3D0A2D

 

[3]northampton.ac.uk

 

University of Northampton, Newton

St Georges Avenue, Northampton, NN2 6JB

 

Follow the story on social media

[4]http://www.northampton.ac.uk/social-medi...

 

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of Northampton and is protected by copyright.

The University of Northampton asserts its moral rights in respect of its
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rights may result in legal action

 

 

 

University of Northampton: Transforming Lives and Inspiring Change
www.northampton.ac.uk This e-mail is private and may be confidential and
is for the intended recipient only. If you are not the intended recipient
you are strictly prohibited from using, printing, copying, distributing or
disseminating this e-mail or any information contained in it. We virus
scan all E-mails leaving The University of Northampton but no warranty is
given that this E-mail and any attachments are virus free. You should
undertake your own virus checking. The right to monitor E-mail
communications through our networks is reserved by us.

References

Visible links
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3. http://www.northampton.ac.uk/
4. http://www.northampton.ac.uk/social-medi...