HMRC publishes guidance on changes to off-payroll working

HMRC has published preliminary user guidance on the changes to the so-called IR35 off-payroll working rules for those working via personal service companies.

Draft legislation was published on 11 July, to extend the system to include the private sector from 6 April 2020 (as originally announced at Budget 2018). All public authorities and medium- and large-sized clients will be responsible for deciding the employment status of those working for them, and for deducting tax and national insurance contributions at source if the off-payroll working rules are determined to apply. Small businesses that hire contractors will be exempt, although intermediary companies that supply the worker's services will not be.

If you’re not a client, to read this content you must sign up for a free guest account

Clients of threesixty are kept up to speed with the latest regulatory, industry and technical developments via our regular news and opinions articles.

As well as being updated via the articles we publish to threesixty online, clients can specify to us what type of articles they want to receive (by category) and how frequently they receive them.

To try this service, simply register your details with us and we'll give you 3 months free and unlimited access to our news and opinions.