Download intermediaries questionnaire - check of employment status for tax

INTERMEDIARIES QUESTIONNAIRE - CHECK OF EMPLOYMENT
STATUS FOR TAX & NIC PURPOSES
This questionnaire has been developed to help determine whether a particular engagement
is outside of the intermediaries legislation (known as IR35), in which case the worker’s
intermediary (e.g. Personal Service Company or partnership) may be paid gross or, whether
the engagement is inside the IR35 rules, in which case the worker’s intermediary should be
paid through the University’s payroll with payments subject to Tax and employee and
employer National Insurance Contributions (NIC).
The information provided in this questionnaire will be used to populate HMRC’s
Employment Status Service (“ESS”) which gives the University HMRC’s view on whether:
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the IR35 rules apply to a particular engagement
a worker should pay tax and NIC through PAYE for an engagement
This questionnaire together with the output delivered from the ESS will form part of the
evidence we may provide to HMRC, as part of an audit, to demonstrate that due
consideration has been given to the employment status of workers providing services to the
University through intermediaries. Please ensure all questions are answered and the
responses are a true reflection of the anticipated working practices of the engagement.
Failure to provide accurate information could potentially lead to the University becoming
liable for unpaid tax, National Insurance and financial penalties.
Who should complete the questionnaire?
Usually, but not always, this will be the school/college/department recruiting or hiring
manager. It should be the person within the University who has the most current and
accurate knowledge and understanding of the following:
 the worker’s responsibilities
 who decides what work needs to be done
 who decides when, where and how the work is done
 how the worker will be paid
 if the engagement includes any benefits or reimbursement for expenses
You should choose answers that best match the usual working practices of the engagement.
When should the questionnaire be completed?
Prior to engaging the services of a worker through their company or partnership. It will also
be necessary to complete a further questionnaire in circumstances where, for example:
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there is a new engagement
contracts are altered or renewed;
the worker undertakes additional work or projects (variation or extension to scope
of work under existing contract);
any material change occurs to working practices for the delivery of services
Where do I send the questionnaire?
Once completed this form must be submitted to Payroll at Charles Stewart House, 9-16
Chambers Street, Room B1.6, or emailed to [email protected]
General information
School/Department
Engager
Contact name (if different)
Phone number
Email
Name of Contractor and
intermediary providing
services
Please provide a detailed description of the services the worker provides to the University
through their company or partnership:
Please confirm there is a written contract in place and attach a copy
If the services are for Lecturing or Teaching, are they open to the general public?
Yes
No
Not applicable
What was the start and what is the expected end dates of the work?
What is the total cost of the engagement expected to be?
Is this service to cover existing employee duties e.g. sickness, maternity cover? If yes
please provide details:
Engagement details
1. During this engagement has the worker's business arranged for someone else to do
the work instead? This means someone who:
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Was equally skilled, qualified, security cleared and able to perform the worker's
duties
Wasn't interviewed by the end client before they started (except for any
verification checks)
Wasn't regularly engaged by the end client
Did all of the worker's tasks for that period of time
Was substituted because the worker was unwilling but not unable to do the work
Yes - and the University agreed (go to A below)
Yes - but the University didn't agree (got to B below)
No - it's never happened (got to C below)
(Note: If the University places conditions/restrictions on accepting the substitute or
retains the decision on whether a substitute is acceptable, then the right of substitution is
limited)
Comments:
A
Did the worker's business pay the person who did the work instead of them?
Yes (go to Question 2)
No (go to B below)
B
Has the worker's business ever needed to pay a helper to do a significant amount of the
work? A helper is someone who does some of the worker's job for or with them.
Example - if a lecturer was hired to write and deliver a study module:
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A researcher hired to source information could be classed as doing a significant
amount of the lecturer's work
A company the lecturer pays to print and bind materials for the module would not
be classed as doing a significant amount of the work
Yes (go to Question 2)
No (go to Question 2)
Comments:
C
Would the University accept the worker's business sending someone else to do this work
instead? This means someone who:
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Is equally skilled, qualified, security cleared and able to perform the worker's
duties
Won't be interviewed by the end client before they start (except for any
verification checks)
Isn't regularly engaged by the end client
Will do all of the worker's tasks for that period of time
Will be substituted because the worker is unwilling but not unable to do the work
be classed as doing a significant amount of the work
Yes (go to D on the next page)
No (go to B above)
(Note: If the University would place conditions on accepting the substitute or retain the
decision on whether a substitute is acceptable, then the right of substitution is limited)
Comments:
D
Would the worker's business have to pay the person who did the work instead of them?
Yes
No
2. Can the end client move the worker to a different task or project than they originally
agreed to do?
Yes - but only with the worker's agreement
Yes - without the worker's agreement (if the worker doesn't want to change task or
project, the University would no longer engage them)
No - that would need to be arranged under a new contract or formal agreement
Comments:
3. Once the worker starts the engagement, can the University decide how the work is
done? This includes the need to follow the University’s specific procedures, processes
or guidelines. It doesn't include following statutory requirements like health and
safety.
The worker decides how the work needs to be done without any input from the
University
The worker and other people employed by the University agree how the work needs
to be done
The University decides how the work needs to be done without input from the worker
The University can't decide how the work needs to be done because it's a highly
skilled role
Comments:
4. Can the University decide the schedule of working hours?
The worker decides their own schedule
The worker and the University agree a schedule
The University decides the worker's schedule
No schedule is needed as long as the worker meets any agreed deadlines
Comments:
5. Can the worker choose where they work?
Yes - the worker decides
No - the University decides
Partly - some work has to be done in an agreed location and some can be done
wherever the worker chooses
No - the task determines the work location
Comments:
6. What does the worker have to provide for this engagement that they can't claim as an
expense from the University or, if applicable, an agency?
These are things that:
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the worker has to provide to complete this specific engagement
aren't provided by the University
could place the worker at financial risk if the cost isn’t regained
They don't include expenses incurred by being based away from home for the
engagement.
Select all that apply:
Materials - items that form a lasting part of the work, or an item bought for the work
and left behind when the worker leaves (not including stationery, and most likely to be
relevant to substantial purchases)
Equipment - including heavy machinery, industrial vehicles or high-cost specialist
equipment, but not including phones, tablets or laptops
Vehicle – including purchase, fuel and all running costs (used for work tasks, not
commuting)
Other expenses – including significant travel and subsistence expenses (not including
commuting) or the cost of a business premises outside of the home
Not relevant
Comments:
7. If the University isn't satisfied with the worker's output, when would the worker have
to put it right?
In their usual working hours at the usual rate of pay
Outside of their usual working hours for an additional charge to the University
Outside of their usual working hours at additional cost to the worker
They don't have to put it right
They can't put it right as the work is time-specific or for a single event
Comments:
8. Is the worker responsible for any of these duties for the University?
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Hiring workers
Dismissing workers
Delivering appraisals
Deciding how much to pay someone
Other line management duties (please provide details if applicable)
Comments:
9. Does the worker interact with the University’s students, or any third parties as part of
their work? These are people who use or are affected by the services provided. This
would not include the worker's colleagues or other employees.
Yes
No
Comments:
10. When the worker interacts with the end client's customers, clients, audience or users,
how do they identify themselves?
They work for the University
They're an independent worker acting on behalf of the University
They work for their own business
Comments:
11. What is the main way the worker is paid for this engagement?
An hourly, daily or weekly rate
A fixed price for a specific piece of work
An amount based on how much work is completed
Other (please provide details)
Comments:
12. Is the worker entitled to any of these benefits from the University?
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Sick pay
Holiday pay
A workplace pension
Maternity/paternity pay
Other employee benefits (please provide details)
These don't include benefits provided by a third-party or agency.
Yes
No
Please provide any other information you consider is relevant for the purposes of
determining whether this engagement is inside or outside of IR35:
By signing below, I certify that all information contained in this document is
true and correct to the best of my knowledge
Signed:
PRINT NAME:
Date: