Consultation on extending the off -payroll working rules.
HMRC has published a consultation document seeking views on the operation of the off-payroll working rules (IR35) in the private sector.
It is divided into two main parts. The first evaluates the effectiveness of the April 2017 changes to the off-payroll working rules in the public sector.
The second sets out the challenges in conducting compliance activity for the off-payroll working rules in the private sector and considers options to improve compliance. These include extending the public sector reform to the private sector and how it might be adapted.
It considers options for tackling non-compliance. However the fundamental principles of the rules – that the employment status test determines who should be taxed as employees – are not being considered as part of this consultation.
Similarly it will not consider wider reforms of the taxation of employees the self-employed or those who work through an...
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