FOI release

FOI2023/00225: Freedom of Information request - IR35 / Off-payroll

This request was refused in part, so we didn't provide some of the information the requester asked for. This may include information where we can neither confirm nor deny that we hold it.

Case reference FOI2023/00225

Published 23 May 2023

Request

Request Received: 21 April 2023

Dear UK Research and Innovation,

In your annual accounts and reports for 2021-22: Annual Report and Accounts 2021-22 (ukri.org)

On page 124, it states in relation to IR35, that "Social Security costs increased year-on-year; following a review of the IR35 status of Monitoring & Assessment Officers engaged by Innovate UK, UKRI has concluded that some of these Monitoring & Assessment officers should have been considered to be inside the scope of IR35 regulations, and thus subject to Income tax and national insurance contributions. UKRI has estimated a liability related to these income tax and national insurance contributions for the period to 2018-19 to 2021-22 which is included in Social Security costs. It is expected that this liability will be settled in 2022-23."

[1] Please can you tell me the figure for the "estimated liability" for the IR35 / Off-payroll provision. Thank you.

[2] Please can you also state how many contractors you engage with that are sole traders, as "Monitoring & Assessment Officers".

[3] For the individuals in #2, please can you indicate how many of those UKRI believes they may have misclassified, and the tax provision set aside for them.

[4] For the individuals in #3, that have been misclassified, please indicate the level of provision set aside for any potential claims for "worker" status, that may result in payouts for holiday pay and other benefits.

Response

Response Sent: 23 May 2023

Full details of this response are provided in the attached document.

Documents

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