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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.

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