.png)
.png)
Clock is ticking
Key points
- New off-payroll working rules apply in medium and large-sized private sector companies.
- Small companies are excluded as long as they satisfy specified conditions.
- HMRC plans to enhance the check employment status for tax tool.
- Obligation is on the end-user to communicate its status determination.
- Measures to transfer liability if there is non-compliance in the labour supply chain.
The IR35 rules have been in place since 2000 but according to the government non-compliance has been widespread. HMRC estimates that only 10% of those who should be applying the rules do so and this will cost the exchequer £1.3bn a year by 2023-24.
It was therefore no surprise that the draft Finance Bill 2020 clauses contained legislation extending the public sector off-payroll working rules to the private sector and amending the public sector rules with effect from 6 April 2020. These changes were largely in line with expectations. The final legislation is...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
