Consultation outcome

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

This consultation has concluded

Download the full outcome

Detail of outcome

The consultation set out the government’s proposal to move responsibility for determining whether the off-payroll rules apply to a contract, and deducting and paying the associated tax liability, to the public sector body or agency engaging the worker through their personal service company.

It sought views on the detail of the policy design.

The summary of responses document:

  • summarises the responses received during this consultation
  • highlights key themes
  • details the government’s response to the points raised
  • provides details of next steps

This letter from the Chief Secretary to the Treasury confirms to Secretaries of State that, following consultation earlier this year, the government will proceed with the reform of the off-payroll working rules in the public sector as announced at Budget 2016.

Original consultation

This consultation ran from to


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


Consultation description

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.