On 23 May 2012, the government published a review of the tax arrangements of public sector appointees. The review identified the number of off payroll engagements worth more than £58,200 per annum across government. The fact that payments are made off payroll does not necessarily mean that tax liabilities have thereby been avoided. The review made recommendations to improve the tax transparency of these kind of arrangements. The following document constitutes the Department for Transport’s submission to this review. The full review and recommendations can be found at www.hm-treasury.gov.uk.