Threads / Off-payroll Working (IR35) Rules / Off-payroll working in the public sector: reform of the int…
Consultation Outcome Published 5 Dec 2016 HM Revenue & Customs ↗ View on GOV.UK

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

A consultation on the reform of the off-payroll rules for personal services companies working for a public sector engager.

Opened 26 May 2016
Closed 18 Aug 2016
Attachments
▤ Verbatim text from source document

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

It also includes a summary of responses to the discussion paper published in 2015.