Off-payroll working in the public sector - reform of the intermediaries legislation

31 May 2016

Budget 2016 announced proposals to reform the off-payroll rules for personal services companies working for a public sector engager. A consultation has now been published.

This consultation is about reforming the intermediaries legislation to improve its effectiveness in the public sector. It seeks views on the impacts of this change and design details of the policy, including a new process to help determine whether an intermediary is in scope of the rules.

The consultation asks for opinions on:

  • the scope of the reform of the intermediaries legislation
  • how the reformed rules will work
  • ways to minimise burdens on engagers who are affected.

Also included is a summary of responses to the discussion paper published in 2015.

The consultation will run until 18 August 2016.

CIPP comment

HMRC will be engaging with stakeholders over the summer, including the CIPP, on the best way to implement these reforms. The Policy Team will consult with members and the wider profession in due course.