HMRC has published guidance on the
extension of the off-payroll working rules (also known as IR35) to the private
sector, a year ahead of its implementation on 6 April 2020.
In the guidance, HMRC state that the
responsibility to determine whether the off-payroll working rules apply will
fall on the organisation receiving the individual's service. It outlines a
four-step process which can be used to prepare for the changes, starting with
identifying any individuals who are supplying their services through PSCs.
The consultation closes on 28 May and asks
for responses on several matters, including the scope of the reform and its
impact on non-corporate engagers; information requirements for engagers, fee
payers and personal service companies (PSCs); and how to address disagreements
on an individual's employment status.
The consultation also sets out HMRC's plans
to provide education and support for those businesses that are affected.
Internet links: HMRC guidance and HMRC consultation
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