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.

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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.