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HMT updates guidance for off-payroll appointments

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HM Treasury has updated its Guidance for tax assurance process of public sector appointees, to take account of the revised public sector IR35 rules introduced from April 2017.

The chief secretary to the Treasury, Elizabeth Truss, confirmed in a written statement that the IR35 reforms have now superseded the Treasury’s own off-payroll rules, implemented in 2012.

The minister said: ‘it remains essential that board-level appointments and/or those with significant financial responsibility should be on the payroll of the department or other employing body, unless there are genuine exceptional circumstances that do not exceed six months.’

Government departments will have to report the duration of such senior off-payroll engagements in their annual accounts in future reporting cycles.

HM Treasury has published its updated guidance at

Issue: 1453
Categories: News