15 May 2019 
Caroline Jones, Employment tax director
HMRC’s consultation on off-payroll working rules from April 2020, which ends 28 May 2019 contains proposals that will impact the HE sector, if adopted. Despite the fact that the university sector has been operating the off-payroll working rules applying to public bodies since April 2017 this could all change. The new proposals contained in the consultation document, don’t only affect the private sector but if introduced by HMRC, universities will need to change their procedures and processes in respect of off-payroll workers. This would include additional obligations in terms of notifying status decisions to the end contractor, possible additional costs as a result of the transfer of tax and NIC liabilities in certain circumstances, options to allow contractors to make pension contributions and status dispute resolution.
The questions have been summarised and BUFDG will be responding on behalf of the sector. If you have any comments you would like included in the response please email Caroline by Friday 24 May.
