Dear Lancashire Care 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

Freedom Of Information Requests (LCFT), Lancashire & South Cumbria NHS Foundation Trust

Thank you for your Freedom Of Information (FOI) request - have you looked
for the information on the Trust website, as the information may already
be there?

General website ([1]https://www.lancashirecare.nhs.uk/) and previously
answered FOI requests that we have published on the website can be found
here ([2]https://www.lancashirecare.nhs.uk/foi).

 

Your FOI request will be acknowledged and if the request is applicable to
the Trust will be responded to within the legal 20 working day deadline.

 

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Freedom Of Information Requests (LCFT), Lancashire & South Cumbria NHS Foundation Trust

Dear Dave

Thank you for your enquiry. As per the terms of the Freedom of Information Act 2000 you will be sent a response within twenty working days i.e. 12th February 2019. For all future correspondence please quote the reference shown in the subject line above.

Regards
 
Sue Stone
Information Governance Specialist
 
Lancashire Care NHS Foundation Trust
Phone: 01772 695300
e-mail:  [email address]
post address:   Sceptre Point, Sceptre Way, Walton Summit, Bamber Bridge, Preston PR5 6AW

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Freedom Of Information Requests (LCFT), Lancashire & South Cumbria NHS Foundation Trust

1 Attachment

Dear Dave,

The Trust response can be found in the attached pdf document.

If you are unhappy with the way the Trust has handled your request, you may ask for an internal review by contacting the FOI Lead at [email address] If you are not content with the outcome of the internal review, you have the right to apply directly to the Information Commissioner for a decision.
The Information Commissioner can be contacted at:
Information Commissioner's Office
Wycliffe House
Water Lane
Wilmslow
Cheshire SK9 5AF
Fax: 01625 524 510

Regards
 Helen

Helen Palmer
Integrated Business Manager
 
Lancashire Care NHS Foundation Trust
Phone: 01772 695300
e-mail:  [email address]
post address:   Sceptre Point, Sceptre Way, Walton Summit, Bamber Bridge, Preston PR5 6AW

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