Status Assessments under chapter 10

Dave Chaplin made this Freedom of Information request to Essex Partnership University NHS Foundation Trust as part of a batch sent to 314 authorities

This request has been closed to new correspondence from the public body. Contact us if you think it ought be re-opened.

The request was successful.

Dear Essex Partnership University NHS Foundation 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 (ESSEX PARTNERSHIP UNIVERSITY NHS FOUNDATION TRUST), Essex Partnership University NHS Foundation Trust

Dear Dave Chaplin

RE: EPUT.FOI.19.925

The Essex Partnership University NHS Foundation Trust Freedom of Information Service received your request for information under the Freedom of Information Act 2000 on 15th January 2019.

You requested information, as outlined below.

The Act allows 20 working days for us to respond to your request so you can expect a response by 11th February 2019. We will of course make every effort to respond sooner if possible. A fee may be charged to cover postage and photocopying costs.

You should also be aware that the Act does allow, in certain cases, for the 20 working day time period to be extended. We will notify you as soon as possible if there is a need to extend the time limit for responding to your request.

The Trust has a statutory duty to provide advice and assistance to applicants. If you have any questions now, or during the processing of your request, please write or telephone me.

Kind Regards

Legal Services
Freedom of Information / Subject Access Requests
Essex Partnership University NHS Foundation Trust
The Lodge | Lodge Approach | Runwell | Wickford | Essex | SS11 7XX
E-mail: [email address] (Freedom of Information)
E-mail: [email address] (Subject Access Request)
Telephone: 01268 407753

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Foi (ESSEX PARTNERSHIP UNIVERSITY NHS FOUNDATION TRUST), Essex Partnership University NHS Foundation Trust

2 Attachments

Dear Dave Chaplin,

 

Our Ref: EPUT.FOI.19.925

 

I am writing in response to your request for information, made under the
Freedom of Information Act 2000.

 

Please find attached a response from EPUT.

 

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Many thanks

Kindest regards

 

Legal Services

Freedom of Information / Subject Access Requests 

Essex Partnership University NHS Foundation Trust

The Lodge | Lodge Approach | Runwell | Wickford | Essex | SS11 7XX

E-mail: [1][email address] (Freedom of Information)

E-mail: [2][email address] (Subject Access Request)

 

 

 

 

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