Status Assessments under chapter 10

The request was successful.

Dear Bangor 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

Information Compliance Shared mailbox, Bangor University

Our Ref. FOI1689

 

Dear Dave Chaplin,

 

Thank you for your Freedom of Information request, received by email on
the 15^th January 2019.

 

We will now consider your request and you will receive the information
requested within the statutory timescale of 20 working days, as defined by
the Freedom of Information Act 2000, subject to the information not being
exempt or containing reference to a third party.

 

For your information, the Act defines a number of exemptions which may
prevent release of the information you have requested. There will be an
assessment, and if any of the exemption categories apply then the
information will not be released. You will be informed if this is the
case, including your rights of appeal.

 

If the information you requested contains reference to a third party, then
they may be consulted prior to a decision being taken on whether or not to
release the information to you. You will be informed if this is the case.

 

If you have any queries please contact us.

 

Kind regards,

Compliance Team

 

[1]http://www.bangor.ac.uk/emailtpl/logo-a2... Tîm Cydymffurfio Compliance Team

Llywodraethu a Chydymffurfio Governance and Compliance

Gwasanaethau Corfforaethol Corporate Services

E-bost: [2][Bangor University request email] Email: [8][Bangor University request email]

Prifysgol Bangor, Bangor, Gwynedd, LL57 2DG Bangor University, Bangor, Gwynedd, LL57 2DG

Elusen Gofrestredig: Rhif 1141565 Registered Charity: No. 1141565

[3]http://www.bangor.ac.uk/emailtpl/twitter... [9]http://www.bangor.ac.uk/emailtpl/twitter...
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[7]FfRhA Aur [13]TEF Gold

 

 

 

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Information Compliance Shared mailbox, Bangor University

1 Attachment

Our Ref. FOI1689

 

Dear Dave Chaplin,

 

Further to your request for information, the University's response is
attached.

 

Please note that the University has a formal complaints procedure. If you
are unhappy with the service you have received in relation to your request
and wish to make a complaint or request a review of our decision you
should write to the University’s Governance & Compliance Office in the
first instance ([1][Bangor University request email]) explaining the grounds
for your complaint. In line with guidance from the Information
Commissioner’s Office, an appeal request must be submitted within two
months of the University’s final response to this Freedom of Information
Act request.

 

Kind regards,

Compliance Team

 

[2]http://www.bangor.ac.uk/emailtpl/logo-a2... Tîm Cydymffurfio Compliance Team
Llywodraethu a Chydymffurfio
Governance & Compliance
Gwasanaethau Corfforaethol
Corporate Services
E-bost: [3][Bangor University request email]
 
Prifysgol Bangor, Bangor, Gwynedd, LL57 2DG
Email: [9][Bangor University request email]
[4]http://www.bangor.ac.uk/emailtpl/twitter...
[6]http://www.bangor.ac.uk/emailtpl/faceboo... Bangor University, Bangor, Gwynedd, LL57 2DG

  [10]http://www.bangor.ac.uk/emailtpl/twitter...
[12]http://www.bangor.ac.uk/emailtpl/faceboo...
[8]FfRhA Aur
 

[14]TEF Gold

 

 

 

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