19 December 2018 
Caroline Jones, Employment tax director
The introduction of the new off-payroll rules for Public Bodies was a big change to the way in which those operating via Personal Service Companies are paid. If you want to know what staff in HE think of the impact of the off payroll (IR35) rules introduced in April 2017 then take a look at our report IR35 Survey in Higher Education
Our survey reveals how respondents found the process and what they needed to do in order to implement the new legislation. The starting point for many, was a full review of their supplier databases to establish those suppliers providing services via Personal Service Companies (PSCs). Once identified, they then needed to consider which PSCs came within scope of the off-payroll legislation. The results varied, but for the majority of institutions the number of contractors who had to be paid net of PAYE and NIC as a result of the new rules was 10 or less. Of those who responded almost 90% said 50 or less PSCs were concluded to be within IR35.
