IR35 Guidance for Public Sector Workers

IR35 Guidance for Public Sector Workers

25 February 2016

Kate Cottrell from Bauer & Cottrell has produced updated guidance for Public Sector workers worried about IR35.

The guidance reflects the withdrawal of the IR35 Business Entity Tests (BET’s) and the publication of the Government’s Procurement Policy Note 08/15: tax arrangements of appointees:

https://www.gov.uk/government/publications/procurement-policy-note-0815-tax-arrangements-of-appointees

The Guidance was produced for contractoruk.com and is available in full at: http://www.contractoruk.com/ir35/ir35_assurance_guide.html

The Guidance highlights that Government Department’s employing the services of people operating through their own limited company have to gain assurances that HMRC recognise that the service is outside the scope of IR35 or that where it is caught by IR35 that the correct tax is paid through the IR35 deemed payment calculation.

The Guidance is geared to what contractors have to do rather than the public sector body.