UK Public Sector Off-Payroll Appointee Tax Review, 2012

National Savings and Investments published the results of a UK government review into the tax arrangements of public sector appointees. The review, announced in January 2012, collected information on individuals engaged off payroll as of 31 January 2012, where the cost exceeded £58,200 per annum. Results were published on 23 May 2012.

Use Cases

• Analyzing the prevalence of off-payroll engagements in UK government based on the review's scope.
• Studying compliance with tax arrangements for high-earning public sector appointees based on the review's focus.
• Investigating government spending on senior-level contractors based on the £58,200 cost threshold.

Strengths

• Data is tied to a specific government review announced in January 2012, providing clear context.
• Focuses on engagements exceeding a defined cost threshold (£58,200 per annum).
• Published under the OGL-UK-3.0 license, permitting reuse.

Limitations

• Column-level documentation is absent; field semantics must be inferred after download.
• Row count is unknown, which may limit suitability assessment.
• Data is from a specific snapshot date (31 January 2012) and may not reflect current arrangements.

Provenance

Source

National Savings and Investments

Collection Method

Review requested information from central government departments and their arm’s length bodies.

Time Range

Snapshot as of 31 January 2012; review published 23 May 2012.

Freshness

Last updated 2026-07-08 13:33:05.274557; freshness should be verified.

Geography

United Kingdom