Preparing for the end of Contracting-out or the beginning of contracting-in

18 November 2015

If your software hasn’t already been tested to ensure a smooth transition from the use of contracted-out category table letters to the use of the equivalent not contracted–out table letters, the following conversion table, produced by HMRC’s Software Developer Support Team, might prove helpful to you:

Description

Category in March 2016

Category in April 2016

Standard Rate

D

A

Reduced Rate

E

B

Deferred Rate

L

J

Standard Rate (Under 21)

I

M

Deferred Rate (Under 21)

K

Z

Standard Rate (Mariner)

N

R

Reduced Rate (Mariner)

O

T

Standard Rate for Mariner Under 21

V

Y

 

Previous News on the subject of Contacting–out can be found in the current and previous editions of the CIPP Policy News Journal or

Employer Actions for the end of Contracting-out

Changes due to the end of Contracting-out

Abolition of salary related Contracting-out