Off payroll reform in the public sector

Release date:
22 January 2019

You asked

The Off-payroll legislation was introduced in Chapter 10 of the Income Tax (Earnings and Pensions) Act 2003, with the new legislation going live from April 6th 2017. This new legislation overrode, in the public sector, the existing Intermediaries Legislation (Chapter 8, ITEPA).

Around July 2018 HMRC sent your body a letter asking for information related to “Checking compliance with the rules from April 2017”

Please can you:

  1. Confirm whether you received the letter

  2. Confirm whether you responded to the letter.

  3. Confirm whether you provided ANY or all of the information to HMRC.

  4. Provide a copy of your response to that letter.

We said

Thank you for your request.

In answer to questions 1 to 4 we did not receive the letter you are referring to.

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