Off-payroll arrangements in the public sector remains in the spotlight this month following the release of a report by the influential Parliamentary body, the Public Accounts Committee (PAC). The report writes of the importance of the public sector showing leadership in the fight against tax avoidance and makes a number of recommendations in how to better achieve this.If you are a PSC contractor working in the public sector, this article is particularly relevant to you. The PAC is maintaining that off-payroll arrangements are not appropriate to those in management positions or those that work for a significant period with the same client.Conclusions and recommendations
The PAC also concluded:
Our adviceIn light of HMRC's plan to significantly increase the number of IR35 enquiries this year, whether you work in the public or private sector, we strongly recommend that you seek IR35 advice at the beginning of every new assignment and at regular intervals during an assignment. PayStream's Compliance Team is ready to provide advice and answer any questions. Please get in touch with us through your Personal Accounts team or directly by emailing email@example.com.