What are the current rules on off-payroll remuneration?

  • Under new rules, announced in May, all senior public sector staff must be on the payroll unless there are exceptional temporary circumstances.
  • Departments must also seek formal assurance from contractors that they are paying full income tax and national insurance.
  • But the PAC said it was not clear how the new rules would be implemented.


MPs' shock at BBC tax deals

MPs have raised concerns that the BBC employs up to 25,000 people a year who do not pay tax at source.