Transparency data

Reporting of high-paid off-payroll appointments

Updated 12 November 2015
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Reporting of high-paid off-payroll appointments
Table 1: For all off-payroll engagements as of 31 March 2015, for more than £220 per day and that last longer than six months
No. of existing engagements as of 31 March 2015
Of which:
No. that have existed for less than one year at time of reporting
No. that have existed for between one and two years at time of reporting
No. that have existed for between two and three years at time of reporting
No. that have existed for between three and four years at time of reporting
No. that have existed for four or more years at time of reporting
All existing off-payroll engagements, as outlined above, have been subject to a risk based assessment as to whether assurance is required that the individual is paying the right amount of tax. Where necessary, that assurance has been sought.
Table 2: For all new off-payroll engagements, or those that reached six months in duration between 1 April 2014 and 31 March 2015, for more than £220 per day and that last longer than six months
No. of new engagements or those that reached six months in duration between 1 April 2014 and 31 March 2015
No. of the above which include contractual clauses giving the department the right to request assurance in relation to income tax and national insurance obligations
No. for whom assurance has been requested
Of which.
No. for whom assurance has been received
No. for whom assurance has not been received (1)
No, that have been terminated as a result of assurance not being received
(1) Enquiries in these cases are almost complete. If adequate assurance is not provided the engagements will be terminated (if the individual has not already left) and details will be passed to HM Revenue and Customs.