Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, what guidance his Department provides to people taking up public appointments against the use of aggressive tax avoidance schemes.

The Cabinet Office's standard terms and conditions for Public Appointees include a clause stating that all remuneration relating to the appointment is taxable and PAYE in respect of income tax and National Insurance Contributions will be deducted at source.

In cases where alternative contractual arrangements are in place these must be handled in accordance with the Procurement Policy Note 'Tax Arrangements of Public Appointees'. The note can be found on GOV.UK.

In addition, all public appointees are expected to comply with the Seven Principles of Public Life.