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This analysis is part of the Lexis®PSL Tax team's summary of the Spring Budget 2017.
Some of the links require a LexisPSL subscription. If you are not a subscriber, you can take a free trial here.
As announced at Budget 2016 and confirmed at Autumn Statement 2016,
FB 2017 will reform the way IR35 applies to public sector bodies. As a result of feedback received during the technical consultation on FB 2017,
it will be optional for the public sector body (or agency, if used) to take account of the worker’s expenses when calculating the tax due. This change puts the affected workers in the same position as employees, whose employers can choose whether
or not to reimburse incurred expenses. This will not affect the individual’s right to claim tax relief on legitimate employment expenses from HMRC as part of their own tax returns. In addition, the application of the rules to parliament and
statutory auditors will be clarified.
The reform to IR35 will come into effect from 6 April 2017.
See: OOTLAR (para 1.9) and Updated TIIN: Off-payroll working in the public sector: changes to the intermediaries legislation.
The government consulted from November 2016 to January 2017 on excluding certain employers
from claiming the employment allowance for one year where that employer received a civil penalty from the Home Office for employing illegal workers. The government has decided not to proceed with the proposal as a result of consultation responses
which raised concerns around complexity.
See: OOTLAR (para 2.36).
As announced at AS 2016,
the government will remove NICs from the effects of the Limitation Act 1980 and will align the time limits for the recovery of NICs debts with those for tax. It was originally intended this would be effective from April 2018. However, the government
will defer this measure, which will be introduced in a future NICs Bill, to allow more time for a full consultation on the draft legislation.
See: OOTLAR (para 2.8).
Further analysis on this Spring Budget:
LexisPSL subscribers can access all analysis and insight on the Spring Budget 2017 here. If you are not a subscriber, you can take a free trial here. For further free content on the Spring Budget 2017, sign up to this blog using the sign-up
box on this page.
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