Policy for compliance with IR35 tax provisions in relation to procuring third-party contracts
In April 2017, the intermediaries legislation, known as IR35, was revised by HM Revenue and Customs (HMRC) to include specific rules for off-payroll working in the public sector. This report proposes a new policy, which includes a compliance framework and guidance, to support the Brigade achieve compliance with the IR35 provisions in relation to awarding contracts for services to third parties.
Agreed
Commissioner decision