Guidance

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

This technical note confirmed the government will reform the intermediaries legislation in Chapter 8 Part 2 Income Taxes (Earnings and Pensions) Act 2003 (“ITEPA 2003”) often known as IR35.

Documents

Rebecca’s Journey

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Workers 4 U Ltd’s Journey

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Midshire CC’s Journey

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Stockwell UC’s Journey

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The NHS Trust’s Journey

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The Ministry’s Journey

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Capital Transport Services Ltd’s Journey

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Details

At Autumn Statement 2016 the government confirmed that it will reform the intermediaries legislation in Chapter 8 Part 2 Income Taxes (Earnings and Pensions) Act 2003 (“ITEPA 2003”) often known as IR35. The government has published draft legislation for Finance Bill 2017 that introduces a new Chapter 10 Part 2 ITEPA 2003.

Subject to Parliamentary approval and Royal Assent the measure will introduce Off-payroll working in the public sector legislation applying to payments made on or after 6 April 2017. The measure applies to contracts entered into before that date. If work is completed before 6 April 2017 but payment made on or after 6 April 2017 it will be within the new legislation.

A tax information and impact note has also been published.

Published 5 December 2016
Last updated 1 March 2017 + show all updates
  1. Further Technical Note added to update the information published at Autumn Statement 2016.
  2. First published.