Tax Policy Consultation

Treasury written statement – made on 23rd May 2012.

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Photo of David Gauke David Gauke The Exchequer Secretary

Budget 2012 announced that we would consult on requiring controlling persons who are integral to the running of an organisation to have PAYE and NICs deducted at source by the organisation by which they are engaged. As referred to in the Chief Secretary’s oral statement earlier today and his review into “The Review of the tax arrangements of public sector appointees”; we are today publishing this in the form of a consultation document on the taxation of controlling persons.

The consultation document is available on HMRC’s website and copies have been placed in the Libraries of both Houses.