Off-payroll working in the public sector: reform of the intermediaries legislation - technical note
This technical note confirmed the government will reform the intermediaries legislation in Chapter 8 Part 2 Income Taxes (Earnings and Pensions) Act 2003 (鈥淚TEPA 2003鈥�) often known as IR35.
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At Autumn Statement 2016 the government confirmed that it will reform the intermediaries legislation in Chapter 8 Part 2 Income Taxes (Earnings and Pensions) Act 2003 (鈥淚TEPA 2003鈥�) often known as IR35. The government has published draft legislation for Finance Bill 2017 that introduces a new Chapter 10 Part 2 ITEPA 2003.
Subject to Parliamentary approval and Royal Assent the measure will introduce Off-payroll working in the public sector legislation applying to payments made on or after 6 April 2017. The measure applies to contracts entered into before that date. If work is completed before 6 April 2017 but payment made on or after 6 April 2017 it will be within the new legislation.
A tax information and impact note has also been published.
Updates to this page
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Section 13 of the 'Off-payroll working in the public sector: reform of the intermediaries legislation - information for agents' guide has been updated to clarify how the accounts of intermediary PSC should be prepared.
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Further Technical Note added to update the information published at Autumn Statement 2016.
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First published.