Status Assessments under chapter 10

Dave Chaplin made this Freedom of Information request to Kettering General Hospital 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 Kettering General Hospital 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

Dear Sir/Madam

Thank you for your request for information that was received on 16th January 2019, this is being dealt with it under the terms of the Freedom of Information Act 2000.

In some circumstances a fee may be payable and if that is the case, we will let you know. We will issue a formal fees notice before commencing the work, setting out the likely cost against the amount of time anticipated.

If you have any queries about this email, please contact me. Please remember to quote the reference number above in any future communications.

Kind regards
Catherine

Catherine Wright |Freedom of Information Officer | Information Governance ||Kettering General Hospital NHS Foundation Trust, Rothwell Road, Kettering. NN16 8UZ | Tel:  01536 49000

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Dear Sir

 

Please see the attached response to your recent Freedom of Information
request.  Please accept our sincere apologies for the delay in responfding
to your request.

 

Kind regards

Catherine

 

Catherine Wright |Freedom of Information Officer | Information Governance
||Kettering General Hospital NHS Foundation Trust, Rothwell Road,
Kettering. NN16 8UZ | Tel:  01536 49000

 

 

Kettering General Hospital NHS Foundation Trust, Rothwell Road, Kettering, Northants NN16 8UZ Tel: 01536 492000

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1 Attachment

Dear Sir

 

Please see the attached response to your recent Freedom of Information
request.  Please accept our sincere apologies for the delay in responding
to your request.

 

Kind regards

Catherine

 

Catherine Wright |Freedom of Information Officer | Information Governance
||Kettering General Hospital NHS Foundation Trust, Rothwell Road,
Kettering. NN16 8UZ | Tel:  01536 49000

 

Kettering General Hospital NHS Foundation Trust, Rothwell Road, Kettering, Northants NN16 8UZ Tel: 01536 492000

This e-mail may contain confidential information and/or copyright material and is intended for the use of the addressee only. Any unauthorised use may be unlawful.
The contents of this e-mail may be subject to public disclosure under the NHS Code of Openness or the Freedom of Information Act 2000. Unless legally exempt, the confidentiality of the message and your reply cannot be guaranteed.
If you receive this e-mail by mistake, please advise the sender immediately.
Scanning of this message and addition of this footer is performed by Sophos E-mail Filter software in conjunction with virus detection software.