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Off-payroll working – the perspective for individuals

23 July 2020

The Government believes the legislative changes will impact 170,000 individuals working through their own intermediary, such as a PSC. For these individuals, the deduction of tax and NI at source will have cash flow implications and, therefore, needs to be planned for.

What do individuals need to consider? 
Changes to off-payroll working - IR35

24 March 2020

The Government confirmed that the off-payroll working rules (IR35) will be reformed from 6 April 2021. It’s important not to underestimate the impact of these changes and to start preparing for them now.

IR35 - The impact to the recruitment sector
David Williams-Richardson

The Government has confirmed that it intends to reform the off-payroll working rules (commonly known as IR35) from 6 April 2021. This change will impact the estimated 20,000 recruitment agencies who provide off-payroll workers via intermediaries, such as personal service companies (PSCs), to medium and large businesses in the private sector and to the public sector.

Off payroll workers – the liability transfer rules

24 March 2020

The transfer of liability provisions will form part of the new IR35 rules from 6 April 2021. Under the new IR35 rules, the liability for the tax, NIC, and (potentially) Apprenticeship Levy due under PAYE where IR35 applies, will pass down the labour supply chain as each party satisfies its obligations.

HMRC can potentially transfer those liabilities to an agency at the top of the labour supply chain or to the end-client, where there is non-compliance further down the labour supply chain and it is not possible for HMRC to collect the amounts due from the offending party.

Who has liability under the new rules? How will these rules be applied? 
Off payroll working – status determinations and the status disagreement process from April 2021

24 March 2020

The draft legislation also confirms that end users of services via intermediaries, such as Personal Service Companies (PSC), will be required to make status determinations and pass these to both the worker and the fee payer.

Also, the end user client will be required to set up and lead a status disagreement process, which will increase the administrative burden for businesses.

What is the draft legislation regarding statusdeterminations and the status disagreement process?
IR35 - The impact to the public sector
Susan Ball

The Government has published revised rules reforming the current off-payroll rules. These already apply in the public sector but are being amended and extended from April 2020.

IR35 - The impact on the private sector
David Williams-Richardson

From 6 April 2021, off-payroll working rules (commonly known as IR35) will be reformed. This change impacts around 60,000 engager organisations, predominantly medium and large-sized businesses, outside the public sector that engage with individuals through personal service companies (PSCs).

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