New off-payroll engagements or that reached 6 months
Updated 19 July 2017
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OFF-PAYROLL TAX RETURN | |||||||||||||||||||||||||
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2016/2017 | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set |
Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set |
Table 2: | For all new off-payroll engagements, or thise that reached six months in duration, betweeen 1 April 2016 and 31 March 2017, for more than œ220 per day and that last longer than six months | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set |
Not set | BEIS | ACAS | AHRC | BBB | BBSRC | CA | CCC | CNPA | CS | Diamond Light | EPSRC | ESRC | FRC | GIB | InsS | IUK | LCCC | MRC | NDA | NERC | OGA | STFC | UKAEA | UKSA | UKSBS |
No. of new engagements, or those that reached six months duration, between 1 April 2016 and 31 March 2017 | 55 | N/A | 1 | 12 | 0 | 10 | 0 | 0 | 0 | 3 | 0 | N/A | N/A | 0 | 30 | 0 | 5 | 2 | 9 | 1 | 13 | 11 | 15 | 2 | 11 |
No. of the above which include contractual clauses giving the department the right to request assurance in relation to income tax and National Insurance obligations | 26 | Not set | 1 | 12 | 0 | 5 | 0 | 0 | 0 | 3 | 0 | N/A | N/A | Not set | 30 (Note 1) | N/A | 5 | 2 | 20 | 1 | 13 | 11 | 15 | 2 | 11 |
No. for whom assurance has been requested | 6 | Not set | 1 | 1 | 0 | 10 | 0 | 0 | 0 | 3 | 0 | N/A | N/A | Not set | 28 | N/A | 5 | 2 | 15 | 1 | 13 | 0 (Note 2) | 15 | 1 | 11 |
Of which ? | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set |
No. for whom assurance has been received | 6 | Not set | 1 | 1 | 0 | 10 | 0 | 0 | 0 | 3 | 0 | N/A | N/A | Not set | 19 | N/A | 5 | 2 | 15 | 1 | 13 | 0 | 15 | 0 | 9 |
No. for whom assurance has not been received | 4 | Not set | 0 | 0 | 0 | Not set | 0 | 0 | 0 | 0 | 0 | N/A | N/A | Not set | 9 (note 4) | N/A | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 (Note 3) | 2 (note 5) |
No. that have been terminated as a result of assurance not being received | 0 | Not set | 0 | 0 | 0 | Not set | 0 | 0 | 0 | 0 | 0 | N/A | N/A | Not set | 0 | N/A | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set |
Notes: | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set |
Note 1 | On the assumption that these clauses apply via CCS framework agreements | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set |
Note 2 | All of the existing off-payroll engagements reported above have been subject to contractual clauses giving STFC the right to request assurance in relation to income tax and national insurance obligations. In these cases the agency workers/contractors concerned have been engaged via national call ?off contracts under the Crown Commercial Services Contingent Labour One (CL1) arrangements with the individuals being subject to a risk-based assessment via the suppliers (Capita Business Services, Rullion and Brook Street Ltd.). As a result of STFC implementing the reform of the intermediaries legislation, from 1 April 2017, all off payroll workers at STFC have been moved to arrangements in which the supplier agencies process their payments through PAYE to ensure full tax compliance except where the HMRC tool has shown that their engagement arrangements fall outside of the scope of the intermediaries legislation IR35. | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set |
Note 3 | UKSA were awaiting a response regarding assurance at the time of submitting their return. The other person left UKSA before a request could be made | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set |
Note 4 | These individuals have since left INSS. | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set |
Note 5 | These individuals have since left UKSBS | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set | Not set |