HMRC has published an update on it’s Off-payroll working in the public sector: reform of intermediaries legislation page to include further information for public authorities.
Gov.co.uk states under Public Authorities:
“For the purpose of this reform, a public authority means a public authority as defined for the purposes of the Freedom of Information Act 2000 and the Freedom of Information (Scotland) Act 2002.
This definition covers government departments and their executive agencies, many companies owned or controlled by the public sector, universities, local authorities, parish councils and the National Health Service (NHS). The Acts cover England, Scotland, Wales and Northern Ireland. Some cross-border public bodies in Northern Ireland are outside the Freedom of Information Act 2000.
Detailed guidance has been published that helps public authorities understand how these reforms will change the way they pay for workers affected by these changes. Depending on the size and type of public sector organisation there might be a number of people who are involved with the implementation of, or who need to know about the impacts of the changes.
The following list is not a definitive guide but should help public sector organisations to know, who might need further information. Public sector organisations might combine some of the duties outlined below into fewer teams.”