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PUBLIC SECTOR: New rules on off-payroll working take effect

07 April 2017  

The government is tightening up the tax arrangements that apply when public authorities hire workers through personal service companies, write Rebecca McGuirk and Anna Scott

On 6 April 2017, the current intermediaries legislation (which is also known as IR35) will apply to off-payroll working in the public sector. The changes are contained in the Social Security (Miscellaneous Amendments) Regulations 2017 and reflect legislation that will be inserted into the Income Tax (Earnings and Pensions) Act 2003 (ITEPA) by the Finance Act 2017.


Last modified on 10 April 2017