FOI request (FOI-99282611)

Off payroll

Requested Tue 11 December 2018
Responded Tue 18 December 2018

In April 2017 Government introduced new rules into the public sector called the off-payroll reforms, commonly referred to as "IR35".

https://www.gov.uk/guidance/off-payroll-working-in-the-public-sector-reform-of-intermediaries-legislation

We understand you may (or may not) have planned for this and developed a set of internal guidelines to be used when on boarding flexible workers, or contractors.

Please can you:

1. Tell us if you are familiar with these reforms - yes or no?

2. Send us a copy of your internal guidelines used for any internal guidance.

3. Send us any policies you use surrounding the reforms.

4. Send us any documents you use to explain your policies to agencies who supply workers to you.

5. Send us your internal guidance explaining how you assess the status for each contractor.

Response

1. Yes

2. The main source of guidance comes from the HMRC website and also from our employment taxes advisors (PS TAX). The guidance received from PS TAX is privileged information that we are not authorised to share with 3rd parties. They also operate a telephone and email helpline where advice can be received.

3. Please see attached documents.

4. Agencies are referred to HMRC guidance.

5. The HMRC employment status checking tool is used. https://www.tax.service.gov.uk/check-employment-status-for-tax/setup

Attachments

• FOI-99282611_IR_35_Hastings_Manager2.docx
• FOI-99282611_Appendix_1_-_IR_35_supplier_information_sheet.docx
• FOI-99282611_IR_35_Hastings_Managers.docx