Status Assessments under chapter 10

The request was successful.

Dear Cardiff Metropolitan University,

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, Cardiff Metropolitan University

Dear Dave,

 

Thank you for your request for information (under the Freedom of
Information Act 2000). Your request was received on the 15.01.2019 and has
been given the following reference number: RI1284. Please use this
reference number in all future correspondence. Thank you.

 

We endeavour to respond to your request promptly, however we are
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If you have any queries about this acknowledgement and/or your request, or
if at any stage you are unhappy with the way in which your request is
being dealt with, please do not hesitate to contact us by e-mail
([1][email address]), letter (Cardiff Metropolitan
University, Llandaff Campus, Western Avenue, Cardiff, CF5 2YB) or
telephone (02920 20 5635).

 

Thank you very much.

 

Yours sincerely,

 

Esther Steele

Executive Officer / Swyddog Gweithredol

 

Tel  / Ffôn: 029 2020 5635

Email / E-bost: [2][email address]

 

Mae Met Caerdydd yn croesawu gohebiaeth yn Gymraeg a Saesneg a byddwn yn
sicrhau ein bod yn cyfathrebu â chi yn eich dewis iaith boed yn Gymraeg,
yn Saesneg neu’n ddwyieithog dim ond i chi roi gwybod i ni pa un sydd well
gennych. Ni fydd gohebu yn Gymraeg yn creu unrhyw oedi.

 

Cardiff Met welcomes correspondence in English and Welsh and we will
ensure that we communicate with you in the language of your choice,
whether that’s English, Welsh or bilingual as long as you let us know
which you prefer. Corresponding in Welsh will not lead to any delay.

 

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Freedom of Information, Cardiff Metropolitan University

Dear Dave,

 

Reference Number: RI1284.

 

Thank you for your request for information (under the Freedom of
Information Act 2000).

 

The University can neither confirm nor deny that it holds the information
you have requested, but it is able to provide the following answers to
your questions.

 

If you have asked for the response to your request to be presented in an
Excel Spreadsheet, PDF or Word Document please find it attached.
Otherwise, please find the answers to your questions below in red text:

 

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 maintain any records of how many assessments are
undertaken - this is a devolved activity and, by the very nature of the
assessment requirements, is undertaken on a case by case basis by staff in
Schools and Units.

 

The table below details figures for people where the IR35 assessment
returned an ‘employment’ status. The University does not hold a central
register of those assessed as being outside of IR35. The process is
currently paper-based with each instance being correctly treated on the
merits of what work is being performed. To provide more detail would
require manually checking all sundry payment records to identify which
were subjected to the IR35 assessment. This would exceed the cost of
compliance and hence Section 12 (exemption) of the Freedom of Information
Act can be applied to the second part of your question.

 

Number
Pay Date of
IR35's
paid
10th
April
2017 0
10th May
2017 2
10th June
2017 4
10th July
2017 9
10th
August
2017 15
10th
September
2017 4
10th
October
2017 4
10th
November
2017 8
10th
December
2017 6
10th
January
2018 5
10th
February
2018 5
10th
March
2018 8
10th
April
2018 7
10th May
2018 5
8th June
2018 7
10th July
2018 0
10th
August
2018 1
10th
September
2018 0
10th
October
2018 0
9th
November
2018 1
10th
December
2018 1
10th
January
2019 1
8th
February
2019 2

 

If you are unhappy with the way in which your request has been dealt with
or with the outcome of the consideration given to your request, you may
ask for an Internal Review. If you are not content with the outcome of the
Internal Review you have the right to apply directly to the Information
Commissioner for a decision. Our procedure for carrying out Internal
Reviews can be found under the ‘Complaint’ section of [1]this document.

 

If you have any queries about this response or would like any further
information about your request, or the Freedom of Information Act in
general, please do not hesitate to contact us again by e-mail
([2][email address]), letter (Cardiff Metropolitan
University, Llandaff Campus, Western Avenue, Cardiff, CF5 2YB) or
telephone (02920 20 5635).

 

Thank you very much.

 

Yours sincerely,

 

Esther Steele

Executive Officer / Swyddog Gweithredol

 

Mae Met Caerdydd yn croesawu gohebiaeth yn Gymraeg a Saesneg a byddwn yn
sicrhau ein bod yn cyfathrebu â chi yn eich dewis iaith boed yn Gymraeg,
yn Saesneg neu’n ddwyieithog dim ond i chi roi gwybod i ni pa un sydd well
gennych. Ni fydd gohebu yn Gymraeg yn creu unrhyw oedi.

 

Cardiff Met welcomes correspondence in English and Welsh and we will
ensure that we communicate with you in the language of your choice,
whether that’s English, Welsh or bilingual as long as you let us know
which you prefer. Corresponding in Welsh will not lead to any delay.

 

show quoted sections