South West London CCG Annual Report and Accounts 2020/21

Off-payroll engagements For all off-payroll engagements as of 31 March 2021, for more than £245 per day and that lasted longer than six months were as follows: Number Number of existing arrangements as of 31 March 2021. 30 Of which, the number that have existed: for less than one year at the time of reporting 30 for between one and two years at the time of reporting 0 for between 2 and 3 years at the time of reporting 0 for between 3 and 4 years at the time of reporting 0 for between 4 or more years at the time of reporting 0 The CCG confirms that all existing off-payroll engagements, outlined above, have at some point been subject to a risk based assessment as to whether assurance is required that the individual is paying the right amount of tax and, where necessary, that assurance has been sought Table 2: New off-payroll engagements Where the reformed public sector rules apply, entities must complete Table 2 for all new off-payroll engagements, or those that reached six months in duration, between 1 April 2020 and 31 March 2021, for more than £245 per day and that last for longer than 6 months: Number Number of new engagements or those that reached six months in duration between 1 April 2020 and 31 March 2021. 30 Of which… Number assessed as caught by IR35 15 Number assessed as not caught by IR35 15 Number engaged directly (via PSC contracted to the entity) and are on the departmental payroll 0 Number of engagements reassessed for consistency / assurance purposes during the year 0 Number of engagements that saw a change to IR35 status following the consistency review. 0 170 | NHS South West London Clinical Commissioning Group