Q&As

When does the extension of the IR35 rules to public sector bodies as set out by the Finance Bill 2017 apply?

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Published on LexisPSL on 05/04/2017

The following Tax Q&A provides comprehensive and up to date legal information covering:

  • When does the extension of the IR35 rules to public sector bodies as set out by the Finance Bill 2017 apply?

Finance Bill 2017 (FB 2017) contains a major adjustment to IR35 so that where a public sector body engages a worker through a personal service company (PSC), the obligation to ascertain whether IR35 applies and collecting and accounting for the relevant income tax and NICs, moves from the PSC to the public sector body (or the recruiting agency, if used by the body). For more on IR35, see Practice Note: IR35—the general regime.

The provisions making these changes were contained in the draft version of FB 2017 which was published on 5 December 2016. The official form of FB 2017 was published on 20 March 2017 and has begun its passage through the various Parliamentary stages. Royal Asse

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