Guidance for tax assurance process of public sector appointees
This guidance updates HM Treasury’s rules for off-payroll workers. The content of this updated guidance applies to all central government departments and their arm’s length bodies (ALBs).
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The Government is committed to tackling all forms of tax avoidance and evasion and ensuring everyone pays their fair share of tax. It may be necessary for the Government to make a small number of interim or specialist appointments to ensure public services are delivered effectively, but it is essential that public sector employers can assure themselves that their staff are meeting their tax obligations. This guidance sets out HM Treasury’s rules for off-payroll workers, which applies to all central government departments and their arm’s length bodies (ALBs).