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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 2020. It’s important not to underestimate the impact of these changes and to start preparing for them now.

How will the recruitment sector be impacted by changes to IR35 rules from April 2021?
David Williams-Richardson

24 March 2020

The Government’s confirmed lead option for change is to extend the public sector reform introduced in April 2017 to the private sector. How would this potential change impact the recruitment sector?

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 – the perspective for individuals

24 March 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? 
IR35 - The impact to individuals providing services via Personal Service Companies
Stuart McKinnon

The Government has confirmed that it intends to reform the off-payroll working rules (commonly known as IR35) from 6 April 2021. This change impacts an estimated 170,000 individuals who supply their services through an intermediary, such as a personal service company (PSC), and who would be deemed employed if engaged directly.

Off payroll working – status determinations and the status disagreement process

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 rule changes indicate it's full steam ahead for off-payroll reforms
David Williams-Richardson

07 February 2020

The changes announced today by HMRC to the operation of the off-payroll working rules suggest that it's full steam ahead for the introduction of the new rules from 6 April 2020.

Payrolling of benefits – avoiding the pitfalls

29 November 2019

Payrolling of benefits can alleviate admin burdens when applied correctly. Applied incorrectly, though, and it can lead to HMRC penalties and increases the risk of an employer compliance enquiry.

New IR35 briefing note provides some comfort for contractors
Susan Ball

22 October 2019

Susan Ball, Employer Solutions Tax Partner at RSM, comments on the publication of a new HMRC briefing on the reform of off-payroll working rules, published today.

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