Summary

Description

On 23 May 2012, the Government published a review of the tax arrangements of public sector appointees. The review identified the number of off payroll engagements worth more than £58,200 per annum across government as at 31 January 2012 - and made recommendations to improve the tax transparency of these kind of arrangements. The following document constitutes HMRC's submission to this review. The full review and recommendations can be found at www.hm-treasury.gov.uk