Off-payroll working in the public sector – Employment status

HMRC has opened the new service for checking if you, or a worker on a specific engagement, should be classed as employed or self-employed for tax purposes.

This service will give you HMRC’s view on whether:

  • the intermediaries legislation applies to an engagement
  • a worker should pay tax through PAYE for an engagement

HMRC will stand by the result given unless a compliance check finds the information provided isn’t accurate.

A further technical note on HMRC’s guidance on off-payroll working in the public sector has also been published, to update the information given during the 2016 Autumn Statement.

To read Susan Ball’s commentary piece on the scope of reform to off-payroll working in the public sector, click here.