Research and analysis

Review of the tax arrangements of public sector appointees

The results of the review into central government departments and their arm’s length bodies in relation to all individuals engaged off payroll

Documents

Review of the tax arrangements of public sector appointees (PDF 332KB)

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HM Treasury (Excel 94KB)

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Debt Management Office (DMO) (Excel 93KB)

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Detail

Chief Secretary to the Treasury Danny Alexander announced in January 2012 that the government would hold a review into the tax arrangements of public sector appointees.

The results of this Review, covering off payroll engagement in government departments and their arm’s length bodies, were published on May 23 2012.

The review requested information from central government departments and their arm’s length bodies in relation to all individuals engaged off payroll as of 31 January 2012, where the cost to the department is in excess of £58,200 per annum (the Senior Civil Service minimum).

Alongside the results of the review, details of off-payroll engagement at HM Treasury and the Debt Management Office have also been published.