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 … [Read more...]
IR35 inspectors to probe public PSCs retrospectively
Personal service companies deemed inside the public sector’s April 6th off-payroll rules risk having their entire history of contracts probed under IR35, not just those after the date.Most at risk of being investigated under IR35 retrospectively are the ‘pre-April 6th’ contracts the PSC has with the public client, who deems the rules to apply to the PSC ‘post-April 6th.’This was the assessment yesterday from three separate experts on the incoming rules; status advisory Bauer & … [Read more...]