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HMRC internal manual

Employment Status Manual

Basic principles: off-payroll working: meaning of public authority

Section 61L(1) Chapter 10 ITEPA 2003

Regulation 3A The Social Security (Miscellaneous Amendments No.2) Regulations 2017

For the purpose of Chapter 10 ITEPA 2003 “public authority” means;

  • A public authority as defined by the Freedom of Information Act 2000;
  • A Scottish public authority as defined by the Freedom of Information (Scotland) Act 2002;
  • The Corporate Officer of the House of Commons;
  • The Corporate Officer of the House of Lords;
  • The National Assembly for Wales Commission; or
  • The Northern Ireland Assembly Commission.