Off-Payroll Arrangements in the Public Sector

Twelfth Report of Session 2012-13, Report, Together with Formal Minutes, Oral and Written Evidence

Off-Payroll Arrangements in the Public Sector

In May 2012 HM Treasury published its report on the use of off-payroll arrangements in central government ("Review of the tax arrangements of public sector appointees", Cm. 8350, ISBN 9780101835022). This showed that over 2,400 staff, each earning more than £58,200 a year, were being paid 'off-payroll' - a practice which generates suspicions of complicity in tax avoidance and which fails to meet the standards expected of public officials. The review's recommendations should go some way to reducing the prevalence of the practice, yet the scope of the review was limited in scope to central government and did not cover other public services, like Local Government, the NHS and the BBC. Some doubts about the Treasury's proposals remain. The Review stated that off-payroll arrangements can be used in 'exceptional circumstances' but does not clarify what these exceptional circumstances are. It also recommended that departments seek assurance that those staff who remain off-payroll are paying the appropriate amount of tax, but did not specify how departments could or should do this. Ultimately, whether those paid off-payroll are paying the right amount of tax is dependent on HM Revenue & Customs properly enforcing tax rules to ensure employees pay tax as employees. However, HM Revenue & Customs has progressively reduced its enforcement of the legislation designed to eliminate the avoidance of tax and National Insurance Contributions through the use of intermediaries, such as personal service companies, putting at risk any deterrent effect the rules might have on tax avoidance

Reports of the Late John Smeaton

Reports of the Late John Smeaton

Published 1812-14, this illustrated four-volume set contains the reports and technical papers of Britain's foremost eighteenth-century civil engineer.

A Dictionary of the English Language

In which the Words are Deduced from Their Originals; and Illustrated in Their Different Significations, by Examples from the Best Writers: Together with a History of the Language, and an English Grammar

A Dictionary of the English Language