Reforming the IR35 rules for the public sector

HMRC has launched a consultation Off-payroll working in the public sector: reform of the intermediaries legislation.

It sets out how the changes announced in this year’s Budget will work. Their purpose is to make public sector bodies and agencies responsible for operating the tax rules that apply to off-payroll working in the public sector.

The government is keen to understand how digital support might be developed to help provide certainty from the start of contract negotiations between an engager and worker.

This consultation document covers:

• the scope of the new rules;
• how they will work;
• minimising burdens on engagers; and
• a summary of responses to last summer’s ‘Intermediaries Legislation (IR35): discussion paper’.

The basis on which the rules are applied to determine whether a worker would have been an employee if...