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Off-payroll working in the public sector: draft NICs regulations published

Practical Law UK Legal Update w-005-6288 (Approx. 3 pages)

Off-payroll working in the public sector: draft NICs regulations published

On 27 January 2017, HMRC published, for technical consultation, draft regulations as part of the reforms to the off-payroll working rules for public sector engagements that will take effect on 6 April 2017. The draft regulations make provision for NICs and reflect the legislation that will be inserted into the Income Tax (Earnings and Pensions) Act 2003 by the Finance Act 2017.

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End of Document
Resource ID w-005-6288
© 2024 Thomson Reuters. All rights reserved.
Published on 31-Jan-2017
Resource Type Legal update: archive
Jurisdiction
  • United Kingdom
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