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Consultation on intermediaries legislation for public sector

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HMRC is consulting until 18 August 2016 on the detail of changes to the intermediaries legislation (IR35), which are intended to apply to public sector bodies from April 2017. The new rules will shift the responsibility for determining whether or not a particular engagement comes within the scope of the intermediaries legislation, from the worker’s personal service company to the public sector body, agency or other third party paying that company. In the same document, HMRC has published a summary of responses to its July 2015 discussion document exploring ways to make the legislation more effective. The government announced at Budget 2016 its intention to consult on the application of the rules to public sector engagements. See

Issue: 1311
Categories: News