Employment tax updates: April 2017

The latest employment tax revisions including clarification of salary sacrfice exemptions, IR35 rules for public sector workers and the Scottish rate of income tax thresholds. Jackie Hall ACA CTA, partner at RSM casts her eye over developments

Self employed: IR35 rules for public sector workers

HMRC has published updated guidance on changes to the way the current intermediaries legislation (known as IR35) is applied to off-payroll working in the public sector, which come into effect on 6 April.

This includes guidance to help public authorities, employment agencies and other third parties who supply labour to identify if their contracts are within scope. The rules do not apply where an agency or third party supplying the worker uses an umbrella company to employ the worker and PAYE and NIC is deducted (and the worker does not work through their own company).

HRMC off-payroll working guidance is available at http://bit.ly/2mJcnRG

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Self employed: IR35 rules for public sector workers

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