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NICs exceptions for public sector off-payroll working

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The Social Security (Miscellaneous Amendments No. 3) Regulations, SI 2017/613, revise the definition of ‘public authority’ contained in the Intermediaries Regulations for NICs purposes, to ensure that private sector retailers such as high street pharmacies and opticians are not brought into scope of the new provisions requiring certain businesses to consider whether to apply the public sector off-payroll working rules, simply because they provide services on behalf of the NHS. These regulations come into force on 18 May 2017. Finance Act 2017 makes corresponding changes for income tax purposes.

Issue: 1352
Categories: News