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Off-payroll working in the public sector: draft NICs regulations

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HMRC is consulting until 17 February 2017 on draft regulations making the necessary NICs changes to transfer responsibility for the operation of PAYE to public sector engagers, with effect from 6 April 2017, where the intermediaries legislation applies to individuals paid for off-payroll work in the public sector.

On 5 December, the government published draft legislation for Finance Bill 2017 making corresponding changes for income tax purposes.

Issue: 1340
Categories: News
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