Status Assessments under chapter 10
Dear Cardiff 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
Dear Dave
I acknowledge receipt of your email received by this office on 15 January 2019 in which you requested information regarding assessments of employee status.
Your request will now be dealt with under the Freedom of Information Act 2000 and has been allocated reference FOI19-025 which should be quoted in all correspondence. We will respond to your request within 20 working days starting the next working day after receipt, therefore you can expect to receive a response no later than 12 February 2019.
Where we consider that we will not be able to meet this deadline or if further time is required to consider the public interest test we will contact you as soon as possible and give you a revised date for response.
In some circumstances a fee may be payable and, if that is the case, we will let you know. A fees notice will be issued to you, and you will be required to pay before we will proceed to deal with your request.
Yours sincerely
Gail Thomas
Swyddog Sicrwydd
Adran Cynllunio Strategol a Llywodraethu
Prifysgol Caerdydd
2il Lawr, Friary House
Heol y Brodyr Llwydion
Caerdydd
CF10 3AE
Ffôn: +44 (029) 2087 5327
Ebost : [email address]
Mae'r Brifysgol yn croesawu gohebiaeth yn Gymraeg neu'n Saesneg. Ni fydd gohebu yn Gymraeg yn creu unrhwy oedi.
Gail Thomas
Assurance Officer
Strategic Planning and Governance
Cardiff University
2nd Floor, Friary House
Greyfriars Road
Cardiff
CF10 3AE
Tel: +44 (029) 2087 5327
Email: [email address]
The University welcomes correspondence in Welsh or English. Corresponding in Welsh will not lead to any delay.
Dear Dave
I am writing in response to your Freedom of Information request dated 15 January 2019 in which you requested information regarding IR35 employee assessments.
For ease of reference, I have reproduced your questions below and set out our corresponding responses.
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)
Please see the attached spreadsheet.
I trust this information satisfies your enquiry. The University has a Freedom of Information Complaints Procedure should you feel dissatisfied with this response or the way in which your request was handled. Complaints must be made in writing and must set out why you believe the University has not met its obligations under the Freedom of Information Act. You may email your complaint to [email address] where it will be forwarded to the Director of Strategic Planning and Governance who will be responsible for overseeing the review.
If you remain dissatisfied following the outcome of your complaint, you have the right to apply directly to the Information Commissioner for consideration. The Information Commissioner can be contacted at the following address: Information Commissioner's Office, Wycliffe House, Water Lane, Wilmslow, Cheshire, SK9 5AF.
I would like to take this opportunity to thank you for your interest in Cardiff University. If you require further assistance please feel free to contact me.
Yours sincerely
Gail Thomas
Swyddog Sicrwydd
Adran Cynllunio Strategol a Llywodraethu
Prifysgol Caerdydd
2il Lawr, Friary House
Heol y Brodyr Llwydion
Caerdydd
CF10 3AE
Ffôn: +44 (029) 2087 5327
Ebost : [email address]
Mae'r Brifysgol yn croesawu gohebiaeth yn Gymraeg neu'n Saesneg. Ni fydd gohebu yn Gymraeg yn creu unrhwy oedi.
Gail Thomas
Assurance Officer
Strategic Planning and Governance
Cardiff University
2nd Floor, Friary House
Greyfriars Road
Cardiff
CF10 3AE
Tel: +44 (029) 2087 5327
Email: [email address]
The University welcomes correspondence in Welsh or English. Corresponding in Welsh will not lead to any delay.
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