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Off-payroll working in the public sector

20 September 2017 / Mark Morton
Issue: 4616 / Categories: Comment & Analysis

True or false?


  • From April 2017 deciding whether the intermediaries’ legislation applies to those working for the public sector is no longer the worker’s responsibility.
  • New rules are contained in new ITEPA 2003 Pt 2 Ch 10.
  • A decision is required on whether the worker would be regarded as an employee or office holder.
  • Four steps must be followed to determine the deemed direct payment.
  • Numerous definitions must be reviewed and complied with.
  • Public sector bodies may simply assume that the rules apply.

It is many years since the IR35 legislation was introduced and yet the issues it attempted to address have still not been given the coup de grace. In the government’s latest attempt to crack down on ‘false self-employment’ from April 2017 individuals working...

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