Aspects of off-payroll working rules for private sector

Key points

• Small businesses excepted from the proposed rules.
• Consultation on the check employment status tool.
• Mutuality of obligation should be taken into account.
• The transfer of liability should incentivise compliance.
• An appeals process is planned.
• The importance of raising client awareness.

On the subject of off-payroll working my first suggestion is to forget the plethora of recent and emerging ongoing high-profile media celebrity IR35-related tribunal cases featuring such luminaries as Lorraine Kelly (Albatel Ltd (TC7045)) and Christa Ackroyd (Christa Ackroyd Media Ltd (TC6334)). These have been exploding on to the tax landscape during 2018 and 2019 but the bigger issue looming large on the tax landscape is HMRC’s plan to roll out its public sector version of the off-payroll working rules to private sector workers. If it is not blown off course by wider governmental issues such as Brexit in whatever form that finally assumes all medium and large private sector businesses who engage off-payroll...