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<p>On 23 May, I announced the findings of the “Review of the Tax Arrangements of Public Sector Appointees”. This set out the extent of senior off-payroll engagements across Government—and made recommendations to ensure that Government employers can assure themselves that their senior off-payroll staff are meeting their tax obligations.</p><p>It will be for Government Departments and their arm's length bodies to determine when to exercise the right to assurance. However, I have announced that the Treasury will monitor departmental implementation and report back to me after one year.</p><p>There are a number of ways in which off-payroll engagees can provide evidence that they are meeting their income tax and national insurance obligations. These include: showing that they are drawing salary via a payslip, or demonstrating that they are operating the anti-avoidance intermediaries legislation known as IR35.</p> |