Skip to main content

Your browser is out of date, and unable to use many of the features of this website

Please upgrade your browser.


This website requires cookies. Your browser currently has cookies disabled.

Off-payroll working rules

FOI reference - FOI-3501
Date - 12 December 2018


  1. When determining if the off-payroll working rules apply what assessment is made for Mutuality of Obligation, if any?
    Please note I don't expect a response saying you use CEST (Check Employment Status for Tax tool), as CEST does not have a provision for MOO (Mutuality of Obligation).
  2. How does The Pension Regulator ensure they are using reasonable care to determine if an engagement is inside the off-payroll working rules when HMRC's CEST tool doesn't reflect the law.
  3. Please release all correspondence TPR has received from HMRC relating to the off-payroll working.


I can confirm that we hold information falling within scope of your request. However, we are unable to supply some of the information requested for the reason set out below.

Information we are able to supply

  1. TPR runs a thorough and robust recruitment processes for all roles. We only hire contractors through agencies. All roles are advertised and TPR reviews CVs and interviews candidates. Our interview process ensures MOO as we are able to ensure the applicant is right for the role, while the applicant can confirm they are happy to fulfil the duties involved in the role. Contractors are appointed under a contract between them and the recruitment agency.
  2. Our requirements for contractors arise for very specific reasons eg sickness cover, additional support for projects or support while we recruit for a payroll equivalent. These roles do not deliver a service as we are unable to allow substitution unless a full and thorough recruitment process is attached. If a requirement is classed as outside of IR35 it would be deemed a service and would be required to follow a procurement process with defined project deliverables, eg beginning, middle and end.

Information we are not able to supply

  1. TPR does not hold any correspondence from HMRC relating to off-payroll working.