#Off Payroll Arrangements In The Public Sector PDF

Download full Off Payroll Arrangements In The Public Sector Book or read online anytime anywhere, Available in PDF, ePub and Kindle. Click Get Books and find your favorite books in the online library. Create free account to access unlimited books, fast download and ads free! We cannot guarantee that book is in the library. READ as many books as you like (Personal use).

Off Payroll Arrangements in the Public Sector

by Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher: The Stationery Office
Release Date: 2012-10
Genre: Business & Economics
Pages: 49 pages
ISBN 13: 9780215048684
ISBN 10: 0215048687
Format: PDF, ePUB, MOBI, Audiobooks, Kindle

GET EBOOK

Synopsis : Off Payroll Arrangements in the Public Sector written by Great Britain: Parliament: House of Commons: Committee of Public Accounts, published by The Stationery Office which was released on 2012-10. Download Off Payroll Arrangements in the Public Sector Books now! Available in PDF, EPUB, Mobi Format. Too many public sector staff have been paid using off - payroll arrangements for too long . The use of off - payroll arrangements for permanent employees generates suspicions of tax avoidance , places value for money at risk , and fails ... -- In May 2012 HM Treasury published its report on the use of off-payroll arrangements in central government ("Review of the tax arrangements of public sector appointees", Cm. 8350, ISBN 9780101835022). This showed that over 2,400 staff, each earning more than £58,200 a year, were being paid 'off-payroll' - a practice which generates suspicions of complicity in tax avoidance and which fails to meet the standards expected of public officials. The review's recommendations should go some way to reducing the prevalence of the practice, yet the scope of the review was limited in scope to central government and did not cover other public services, like Local Government, the NHS and the BBC. Some doubts about the Treasury's proposals remain. The Review stated that off-payroll arrangements can be used in 'exceptional circumstances' but does not clarify what these exceptional circumstances are. It also recommended that departments seek assurance that those staff who remain off-payroll are paying the appropriate amount of tax, but did not specify how departments could or should do this. Ultimately, whether those paid off-payroll are paying the right amount of tax is dependent on HM Revenue & Customs properly enforcing tax rules to ensure employees pay tax as employees. However, HM Revenue & Customs has progressively reduced its enforcement of the legislation designed to eliminate the avoidance of tax and National Insurance Contributions through the use of intermediaries, such as personal service companies, putting at risk any deterrent effect the rules might have on tax avoidance

RELATED BOOKS
Off-Payroll Arrangements in the Public Sector
Language: en
Pages: 49
Authors: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Categories: Business & Economics
Type: BOOK - Published: 2012-10 - Publisher: The Stationery Office

In May 2012 HM Treasury published its report on the use of off-payroll arrangements in central government ("Review of the tax arrangements of public sector appointees", Cm. 8350, ISBN 9780101835022). This showed that over 2,400 staff, each earning more than £58,200 a year, were being paid 'off-payroll' - a practice which generates suspicions of complicity in tax avoidance and which fails to meet the standards expected of public officials. The review's recommendations should go some way to reducing the prevalence of the practice, yet the scope of the review was limited in scope to central government and did not cover other public services, like Local Government, the NHS and the BBC. Some doubts about the Treasury's proposals remain. The Review stated that off-payroll arrangements can be used in 'exceptional circumstances' but does not clarify what these exceptional circumstances are. It also recommended that departments seek assurance that those staff who remain off-payroll are paying the appropriate amount of tax, but did not specify how departments could or should do this. Ultimately, whether those paid off-payroll are paying the right amount of tax is dependent on HM Revenue & Customs properly enforcing tax rules to ensure employees pay tax as employees. However, HM Revenue & Customs has progressively reduced its enforcement of the legislation designed to eliminate the avoidance of tax and National Insurance Contributions through the use of intermediaries, such as personal service companies, putting at risk any deterrent effect the rules might have on tax avoidance
House of Commons - Committee of Public Accounts: Whole of Government Accounts 2011-12 - HC 667
Language: en
Pages: 33
Authors: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Categories: Business & Economics
Type: BOOK - Published: 2013-12-12 - Publisher: The Stationery Office

The Whole of Government Accounts for 2011-12 presents the combined financial activities of some 3,000 organisations. It provides vital data on which Government needs to act. Key issues have been identified, such as the £19.4 billion liability for clinical negligence claims. But it is frustrating to see other issues seemingly ignored in long-term policy making and spending decisions. In one year, the public sector was defrauded of over £20 billion and the tax gap rose to £35 billion. The financial liabilities for dealing with nuclear waste also keep growing. There is room for improvement in the document itself and how it is used. Users find it hard to understand, for example, why the Government debt and deficit highlighted in the WGA differ from those reported in the ONS's National Accounts. Also, by changing definitions in its commentary published alongside the WGA, the Treasury makes it difficult to track changes over time. The Treasury's introduction in the commentary of a new concept of so-called 'direct' expenditure leaves out key costs such as the interest paid on the National Debt. The publicly owned and controlled bodies - such as Network Rail and the taxpayer owned banks - are still being excluded, in defiance of normal accounting rules. The usefulness of the WGA is also being limited by the length of time it takes to produce the document and by poor quality data from some of the bodies. The accounts have again been qualified over the completeness, timeliness and accuracy of the information supplied for schools and academies
Treasury Minutes on the Fifth, the Eleventh to the Thirteenth and the Fifteenth to the Sixteenth Reports from the Committee of Public Accounts Session: 2012-13
Language: en
Pages: 33
Authors: Great Britain. Treasury
Categories: Political Science
Type: BOOK - Published: 2013-01-21 - Publisher: The Stationery Office

Dated January 2013. The reports published as HC 104 (ISBN 9780215047670), HC 288 (ISBN 9780215047632), HC 532 (ISBN 9780215048684), HC 388 (ISBN 9780215048691), HC 103 (ISBN 9780215048653); HC 389 (ISBN 9780215049704)
Personal Service Companies - HL 160
Language: en
Pages: 66
Authors: The Stationery Office
Categories: Business & Economics
Type: BOOK - Published: 2014-04-07 - Publisher: The Stationery Office

The term 'personal service company' is not defined in law. It is understood generally to mean a limited company, the sole or main shareholder of which is also its director, who, instead of working directly for clients, or taking up employment with other businesses, operates through his company. The company contracts with clients, either directly or through an agency, to supply the services of its director. There are many reasons for the use of personal service companies, including the possibility of reducing tax and national insurance bills. The Government's anti-avoidance legislation, often referred to as IR35, is complex and raises its own problems. The report is not intended to be a comprehensive reference work; instead it focuses on five main areas: (1) The use of personal service companies, relevant legislation and recent trends; (2) the continuing viability of the IR35 legislation; (3) HMRC's administration and the effect of recent reforms; (4) implications for the lower-paid; (5) the public sector. The Committee point to the absence of reliable information collected by HMRC. This could be rectified by amending the personal tax return and employer year end declaration and making the questions on service companies compulsory, rather than optional. HMRC failed to demonstrate that they had a sound basis for the £550m of tax and national insurance that they cited as being at risk if IR35 were to be abolished or suspended. Low-paid workers may not be aware that employment by these companies means they have fewer employment rights.
Managing Budgeting in Government
Language: en
Pages: 29
Authors: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Categories: Political Science
Type: BOOK - Published: 2013-03-08 - Publisher: The Stationery Office

The Government needs strong budgetary systems to be able to control and manage public spending and to provide high quality public services that offer value for money to the taxpayer. The 2010 Spending Review set a four-year spending total for each department and focused on reducing public spending and delivering the coalition Government's programme. The Treasury managed the Spending Review by collating bids from departments and challenging submissions. The process built on the experience of previous CSRs and was better managed, however concerns remain. Departments and the Treasury failed to take a longer term view on spending, making cuts in those budgets that were easiest to cut. For instance, whilst Treasury improved assessment processes to be able to rank capital projects, the overall level of capital investment was cut. Resource expenditure as a whole will increase in nominal terms, albeit at a much slower rate. There were gaps in data which made it difficult to compare options or benchmark spending proposals. There were no incentives for departments to collaborate on cross-government issues. There was no evidence of clear thinking on how one decision to save money in one budget area might lead to an increase in expenditure elsewhere. Decisions on where to spend or cut rest with Ministers and cannot be divorced from the political process. But these decisions need to be informed by rational analysis. Officials must do more to provide Ministers with reliable and comparable information to help them weigh up the effect of different spending options
British Broadcasting Commission
Language: en
Pages: 33
Authors: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Categories: Business & Economics
Type: BOOK - Published: 2012-12-20 - Publisher: The Stationery Office

On Saturday 10 November 2012, the BBC Director General George Entwistle agreed to resign after just 54 days in the job. In order to secure his quick departure, the BBC Trust agreed to a pay-off that included 12 months' salary of £450,000, twice what he was contractually entitled to. The BBC Trust also agreed to give the former Director General 12 months' private medical cover and contribute to the cost of legal fees and public relations advice connected with his departure and his participation in the ongoing inquiries into Newsnight and Sir Jimmy Savile. The Comptroller and Auditor General offered to carry out an immediate and independent audit examination of the package, in time to inform the deliberations of this Committee but the BBC Trust refused to take that offer up. This inhibited Parliament's ability to hold the Trust to account for its use of public money and Entwistle's severance package could only be considered on the basis of information publicly available. Furthermore, since November 2010 the BBC has made severance payments to 10 other senior managers at a total cost of more than £4 million. These payments are excessive and completely out of keeping with public expectations about how their licence fee money is spent. It also emerged that 422 senior BBC managers received private medical cover worth £667,489 as part of their remuneration packages in 2012. The Comptroller and Auditor General has been asked to examine severance payments and benefits for senior managers as part of his future programme of work on the BBC
Excess Votes in 2011-12
Language: en
Pages: 18
Authors: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Categories: Political Science
Type: BOOK - Published: 2013-02-07 - Publisher: The Stationery Office

Books about Excess Votes in 2011-12
The Department for International Development
Language: en
Pages: 42
Authors: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Categories: Business & Economics
Type: BOOK - Published: 2013-02-11 - Publisher: The Stationery Office

Multilateral organisations can play a very valuable role in development; they often work in politically sensitive areas, can offer economies of scale, broker international agreements and set international standards. The Department for International Development (the Department) funds a range of these organisations to deliver its objectives. It spends almost half of its total aid budget on core funding for multilateral organisations, amounting to £3.6 billion in 2011-12. The Department published a Multilateral Aid Review (the Review) in March 2011, which assessed the value for money of 43 multilateral organisations in achieving departmental objectives. Refinements to the Review process will allow the Department to build on its successes and improve the effectiveness of future Reviews. These include pressing multilateral organisations for better data on costs and results, better assessment of gaps and duplication in their activities, and strengthening the link between a multilateral organisation's performance and the Department's funding. Collaborating with other countries on reform programmes and sharing assessments will help the Department to maximise the impact of the Review process and minimise the administrative burdens on multilateral organisations. The Department's overall budget for international aid will increase by 27% in real terms between 2010-11 and 2014-15. Public confidence in the value of UK aid depends on the Department demonstrating that the funds are well spent. Better comparisons between the cost-effectiveness of bilateral aid and multilateral aid will allow the Department to determine which approach is best placed to deliver its outcomes.
Restructuring of the National Offender Management Service
Language: en
Pages: 37
Authors: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Categories: Law
Type: BOOK - Published: 2013-03-05 - Publisher: The Stationery Office

The National Offender Management Service directly manages 117 public prisons, manages the contracts of 14 private prisons, and is responsible for a prisoner population of around 86,000. It commissions and funds services from 35 probation trusts, which oversee approximately 165,000 offenders serving community sentences. For 2012-13, the Agency's budget is £3,401 million. The Agency achieved its savings targets of £230 million in 2011-12 and maintained its overall performance, despite an increase in the prison population. However, the Agency's savings targets of £246 million in 2012-13, £262 million in 2013-14 and £145 million in 2014-15 are challenging. The Agency believes it has scope to make the prison estate more efficient by closing older, more expensive prisons and investing in new ones. These plans, however, assume the prison population will stay at its current level. Furthermore, the Agency has not yet secured the up-front funding for the voluntary redundancies needed to bring down prison staffing costs. Unless overcrowding is addressed and staff continue to carry out offender management work it is increasingly likely that rehabilitation work needed to reduce the risk of prisoners reoffending will not be provided. The Agency has not done enough to address the risks to safety, decency and standards in prisons and in community services arising from staffing cuts implemented to meet financial targets. The Agency plans to increase the role of private firms and the third sector in probation but the probation trusts don't appear to have the infrastructure and skills they need to commission probation services from these providers effectively
The London 2012 Olympic Games and Paralympic Games
Language: en
Pages: 52
Authors: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Categories: Business & Economics
Type: BOOK - Published: 2013-04-19 - Publisher: The Stationery Office

The success of the London 2012 Games demonstrates that it is possible for government departments to work together and with other bodies effectively to deliver complex programmes. The £9.298 billion Public Sector Funding Package for the Games is set to be underspent. The Department is also committed to reflect on what more it can do to present costs in a way that goes further and brings out those costs associated with the Games and the legacy that are not covered by the Funding Package. The notable blemish on planning for the Games was venue security. Also, during the Games a large number of accredited seats went unused at events for which the public demand for tickets could not be met. International sports bodies and media organisations wield a lot of power but demands should be challenged. It is now up to the London Legacy Development Corporation to attract investment in the Olympic Park and generate the promised returns to funders. There is concern that the lottery good causes do not have any clear influence over decisions about future sales, despite these decisions directly affecting how much will be available to them and when. On the wider legacy, we look to the Cabinet Office to provide strong leadership to ensure delivery of the longer term benefits. The Government also needs to do all it can to learn and disseminate lessons and to encourage volunteering opportunities both within sport and beyond
Review of Select Committee Activity and Proposals for New Committee Activity
Language: en
Pages: 43
Authors: Great Britain: Parliament: House of Lords: Liaison Committee
Categories: Law
Type: BOOK - Published: 2013-03-13 - Publisher: The Stationery Office

In this report the Liaison Committee conducts a brief review of House of Lords policy committees, in advance of the appointment of those committees in the new Parliament
Department of Health
Language: en
Pages: 49
Authors: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Categories: Medical
Type: BOOK - Published: 2013-02-07 - Publisher: The Stationery Office

The strategic management of health resources across the East of England Strategic Health Authority has failed. Ultimate responsibility for this rests with the Department of Health. For many years to come, the local community as well as the NHS and taxpayers will have to live with the consequences of separate decisions to build a new PFI hospital at Peterborough and to award a franchise to a private company to run the nearby Hinchingbrooke hospital. These decisions were taken separately despite the fact that the two hospitals are only 24 miles apart in an area where the NHS has long acknowledged that healthcare provision is running ahead of local needs. The reality is that there is not enough funding there for both Trusts to thrive as currently configured. Their financial viability will be further eroded if more people are treated outside hospitals, in line with present and past government policy. Circle Healthcare, the franchisee of Hinchingbrooke, has not achieved its expected savings in its first few months and its Chief Executive has already left. The bid was not properly risk-assessed and the successful bidder was encouraged to submit over-optimistic savings projections. The PFI deal for Peterborough and Stamford PFI hospital has proved catastrophic, with the Department now being forced to pay out nearly £1 million a week of taxpayers' money to keep the Trust afloat. Both Trusts will have to make unprecedented levels of savings to become viable. In Peterborough and Stamford's case, this won't be enough