Off-payroll consultation – shaping our response

We are considering responding to HMRC’s consultation on off-payroll working rules in the private sector.

11 July 2018

HMRC is currently consulting on how to tackle non-compliance with the off-payroll working rules (IR35) in the private sector. 

In the public sector, it is now the responsibility of the employer to determine whether an off-payroll worker would have been regarded as an employee for income tax and National Insurance contributions  purposes, if they were engaged directly. The consultation is primarily about how this approach could be extended to the private sector. 

The Federation is considering responding to the consultation, particularly if feedback from members suggests this might raise issues of particular concern to housing associations, distinct from those which will be common across the private sector. 

One area we think this might be a particular issue is with repairs and maintenance contractors. 

How to contribute

If you would like to feed into our response, or share case studies of how this change would affect your organisation, please contact Will Jeffwitz by Friday 27 July.