Bulletin, 26 May 2022 (P60, IR35, Publication Data)

In April we made the redacted data covering claims from June 2021 to January 2022 available to you for review. You can view the data by logging in here. We recommend that you check your data before we publish and if you think we have missed anything, please contact us by Wednesday, 1 June. You can find more details below.

The deadline for reconciling all payment card lines from April is Wednesday, 8 June. Please ensure all lines from April have been fully processed before this date to avoid the suspension of your card. You can find guidance on reconciling your payment card here, and you can read our payment card policy here.

We have published a new blog, MPs' business costs aren't expenses, on our website. We hope that our blogs can be useful to you when answering questions from journalists and the public. If you have any feedback or further suggestions for topics we can cover, please let us know.

P60 on IPSA Online

Your P60 for 2021-22 is now available on IPSA Online. You can find it under 'My Information and Payslips', and by navigating to the paperclip icon in the top right corner. You can find more information about your P60 and how to access it here.

IR35 Off-payroll Working Rules

HMRC's off-payroll working rules (generally known as 'IR35') aim to ensure that individuals are unable to gain a tax advantage by disguising employment as self-employment.

Under the rules, public sector organisations and larger private sector companies are responsible for determining whether an individual counts as employed or self-employed for tax purposes. Misclassification can mean financial penalties for the individuals and organisations involved.

MPs are not responsible for operating the IR35 legislation as they do not meet the relevant criteria. However, there are specific rules for tax purposes where individuals are engaged through an intermediary which MPs should be aware of. There could be a significant reputational risk to MPs if these individuals (or intermediaries) are found to be non-compliant themselves.

We strongly encourage MPs to use the appropriate contractual arrangements and make use of IPSA contracts. Any workers engaged via an intermediary will not benefit from the same terms and conditions as MPs’ staff. If off-payroll workers are engaged, the MP should make sure that the worker and their intermediary are complying with relevant tax legislation in respect of the engagement.

Publication Data

Last year, we suspended bi-monthly claims publication while we waited for security advice from MSSS and the security services.

Our publication date is still to be confirmed, however, we would like to make the data we have available for you to check to avoid sudden large increases to your workload.

Please be aware that the redacted description fields in the data may not be released in full if we receive any new security advice.

You can access your data directly by clicking here. This link can also be found on our information website. If you experience any problems accessing your data, please contact us.

We recommend that you check your data before we publish and if you think we have missed anything, please contact us by Wednesday, 1 June.