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<p>New tighter rules governing ‘off-payroll’ appointments in central government were
established in May 2012 when the Chief Secretary to the Treasury published the Review
of the Tax Arrangements of Public Sector Appointees.</p><p> </p><p>The recommendations
of the Review mean that the most senior staff must go on the payroll, and departments
are now able to seek assurance in relation to the tax arrangements of their long-term,
high paid contractors.</p><p> </p><p>The Treasury has carried out two evaluations
of compliance with the rules which were published on 11 March 2014 and 5 March 2015.
The most recent review revealed that the large majority of central government departments
are operating the rules effectively.</p><p> </p><p><strong>Off-payroll engagements
for more than £220 per day and that last for longer than six months:</strong></p><table><tbody><tr><td><p><strong>Department
/ALB</strong></p></td><td><p><strong>2013-14</strong></p></td><td><p><strong>2012-13</strong></p></td></tr><tr><td><p><strong>DCMS</strong></p></td><td><p>28</p></td><td><p>24</p></td></tr><tr><td><p><strong>Ofcom</strong></p></td><td><p>25</p></td><td><p>1</p></td></tr><tr><td><p><strong>Olympic
Delivery Authority</strong></p></td><td><p>13</p></td><td><p>38</p></td></tr><tr><td><p><strong>British
Library</strong></p></td><td><p>7</p></td><td><p>9</p></td></tr><tr><td><p><strong>Equality
& Human Rights Commission</strong></p></td><td><p>7</p></td><td><p>15</p></td></tr><tr><td><p><strong>Visit
Britain</strong></p></td><td><p>6</p></td><td><p>0</p></td></tr><tr><td><p><strong>British
Museum</strong></p></td><td><p>5</p></td><td><p>0</p></td></tr><tr><td><p><strong>British
Film Institute</strong></p></td><td><p>3</p></td><td><p>0</p></td></tr><tr><td><p><strong>Tate</strong></p></td><td><p>2</p></td><td><p>0</p></td></tr><tr><td><p><strong>UK
Sport</strong></p></td><td><p>2</p></td><td><p>0</p></td></tr><tr><td><p><strong>V&A</strong></p></td><td><p>1</p></td><td><p>0</p></td></tr><tr><td><p><strong>Arts
Council England</strong></p></td><td><p>0</p></td><td><p>2</p></td></tr><tr><td><p><strong>National
Gallery</strong></p></td><td><p>0</p></td><td><p>3</p></td></tr><tr><td><p><strong>Natural
History Museum</strong></p></td><td><p>0</p></td><td><p>5</p></td></tr><tr><td><p><strong>Sport
England</strong></p></td><td><p>0</p></td><td><p>1</p></td></tr></tbody></table><p>Data
Source: DCMS Annual Reports 2012-13 and 2013-14</p><p> </p><p>The following Arm’s
Length bodies have not used off-payroll engagements for more than £220 per day and
that last for longer than six months:</p><p> </p><table><tbody><tr><td><p>· Churches
Conservation Trust</p></td></tr><tr><td><p>· English Heritage</p></td></tr><tr><td><p>·
Gambling Commission</p></td></tr><tr><td><p>· Geffrye Museum</p></td></tr><tr><td><p>·
Horniman</p></td></tr><tr><td><p>· Horse race Betting Levy Board</p></td></tr><tr><td><p>·
Imperial War Museum</p></td></tr><tr><td><p>· National Heritage Memorial Fund /Heritage
Lottery Fund</p></td></tr><tr><td><p>· National Museums Liverpool</p></td></tr><tr><td><p>·
National Portrait Gallery</p></td></tr><tr><td><p>· Royal Armouries</p></td></tr><tr><td><p>·
Royal Museums Greenwich</p></td></tr><tr><td><p>· Science Museum Group</p></td></tr><tr><td><p>·
Sir John Soane’s Museum</p></td></tr><tr><td><p>· Sports Ground Safety Authority</p></td></tr><tr><td><p>·
The Royal Parks</p></td></tr><tr><td><p>· Wallace</p></td></tr></tbody></table><p>
</p><p> </p><p>For appointments prior to this and below this threshold, the cost to
provide the numbers would be disproportionate.</p>
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