An IR35 assessment will need to be carried out on a UK based individual, or a limited company where there is a sole director, and that the director themselves will be carrying out the work on behalf of the University of Birmingham (otherwise commonly referred to as a one-man-band).
Who completes this assessment?
When submitting a new supplier request, this assessment will need to be completed by someone with knowledge of the engagement; this may be requisitioner or the budget holder, but definitely not the supplier. The results of the assessment need to be attached to the requisition.
When does the assessment need to be carried out?
At the very beginning of the process, the end user should know how often that this supplier will need to be used; it is generally accepted that if the supplier will be engaged with over three times over the course of a 12-month period, then an assessment will need to be carried out, except when the supplier falls into one of the following situations:
- We are purchasing goods, as opposed to procuring a service.
- The supplier is based outside of the UK, and the work is to be undertaken outside of the UK.
- As a company, they have five or more employees where any of them, other than a director can carry out the work.
…or the type of service being procured relates to:
- Artists or Performers (individuals, not companies).
- Distanced Tutors.
- Chartered Psychologists.
- Dissertation Supervisors.
- Dramatic Directors.
- Speakers for the National Collaborative Outreach Programme (NCOP).
- One-off fees for a university event that doesn’t relate to the core curriculum.
- Performance Fees.
- Proofreading Services.
- Psychotherapy and Counselling.
- Public Engagement with Research Speakers.
- Social Policy Reference Group Members.
- Solo Tutors.
- Specialist Mental Health Mentors.
- Specialist Support for Disabled Students.
- Talent Agents for Actors.
- Teaching Placement Supervisors.
- Translation or Transcription Services.
This can either be done at the beginning of the requisition process, or when the suppliers information has been returned to the UBT from the supplier, and it is determined from that an assessment needs to be carried out. In either case, it needs to be performed prior to the new supplier request is sent by the University Buying Team to the Operations Team.
It is STRONGLY ADVISABLE that when creating the requisition that you mention the type of service required, and how often you intend to engage with the supplier over the course of a year to help the University Buying team determine if an assessment needs to be carried out.
Where can I find the assessment?
The assessment is located here: https://www.tax.service.gov.uk/check-employment-status-for-tax/cluster/
Upon completion, you will need to save the form as a pdf. To do this, tick the box next to where it says, “Before you rely on this result, please confirm that you’ve:” and then click “Confirm and Continue”. Enter the details on the next page as instructed and submit – it will then ask you to save the attachment. This is the file we require.