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Status Assessments under chapter 10

Dave Chaplin made this Freedom of Information request to Dudley and Walsall Mental Health Partnership NHS Trust as part of a batch sent to 314 authorities

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Dear Dudley and Walsall Mental Health Partnership 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

Foi (DUDLEY AND WALSALL MENTAL HEALTH PARTNERSHIP NHS TRUST),

1 Attachment

Dear Mr Chaplin,

FREEDOM OF INFORMATION ACT 2000 - Dudley & Walsall Mental Health
Partnership NHS Trust

Thank you for your request for information under the requirements of the
Freedom of Information Act 2000 which we received on 15th January 2019.  

 

As per section 10 of the Act, you can expect a reply no later than 20
working days from this date.

There may be a fee payable for this information. This will be considered
and you will be informed if a fee is payable. In this event the fee must
be paid before the information is processed and released. The 20 day time
limit for responses is suspended until receipt of the payment. If there is
a fee payable we will write to you again to let you know the process in
this event.

For your information, the Act defines a number of exemptions which may
prevent the release of the information you have requested. We will assess
whether any of the exemption categories apply to your request and if they
do, or if there is a delay due to the application of an exemption we will
write to you again.

If any further assistance in this matter is required, please do not
hesitate to contact me.

 

Kind regards

 

 

 

Jannette

 

[1]Description: Description: Description: Description: Description:
Description: cid:image001.jpg@01D0AAA2.39CE2720

Jannette Boss

Corporate Governance Support Officer (Temporary)

Dudley and Walsall Mental Health Partnership NHS Trust

               

Contact Details:

External number:   01384 325002

Internal extension: 65002

 

Email: [2][email address]

 

Dudley and Walsall Mental Health Partnership Trust

Trust HQ

Trafalgar House, 2^nd Floor

47-49 King Street

Dudley, DY2 8PS

 

show quoted sections

Dear DUDLEY AND WALSALL MENTAL HEALTH PARTNERSHIP NHS TRUST,
Please could you respond to my FOI request.
Yours sincerely,

Dave Chaplin

We don't know whether the most recent response to this request contains information or not – if you are Dave Chaplin please sign in and let everyone know.