HM Revenue and Customs has published draft secondary legislation for technical comment.
At Autumn Statement 2016 the government confirmed it will implement reforms to the off-payroll working rules for public sector engagements with effect from 6 April 2017.
The draft secondary legislation makes provisions for National Insurance Contributions.
The public consultation opened on Friday 27 January 2017 and will close on 17 February 2017.
This will be of interest to contractors, public sector organisations and anyone involved in the supply of workers to public sector organisations.