On 11 July 2019 draft legislation, an explanatory note and a summary response document were published on GOV.UK, and confirm that the reforms to off-payroll working in the private sector for medium and large businesses will, as previously announced, come into effect from April 2020.
The reform will make organisations responsible for determining whether the existing rules apply to the contractors they hire and ensuring the necessary employment taxes are paid.
The Government announced that an education and support package would be provided to the affected organisations and new and revised user guides providing help and support in implementing the measure have now been published.
Government has worked with stakeholders to produce guides written from a user perspective to guide the user through the legislative changes that affect them. Further guidance will be published later in the year.
Work is continuing with stakeholders on the enhancements to the Check Employment Status for Tax (CEST) tool which will be available before the end of the year.
New guides
April 2020 changes to off-payroll working for clients
April 2020 changes to off-payroll working for intermediaries
Off-payroll working for agencies
Fee-payer responsibilities under the off-payroll working rules
Revised guidance
Prepare for changes to the off-payroll working rules (IR35)
Working through an intermediary (IR35)
Understanding off-payroll working (IR35)
Public sector off-payroll working for clients
Public sector off-payroll working for intermediaries
Private sector off-payroll working rules for intermediaries
Private sector off-payroll working for clients
How to calculate the deemed employment payment
CIPP comment Your views and comments on the new and revised guidance would be most welcome. We will take any responses to HMRC at the next IR35 forum (29 August) for consideration. Please email us at policy using ‘Off-payroll working guidance’ as the subject.
Any views or comments on the draft legislation are due by Thursday 5 September and can be sent to HMRC at this email address.
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The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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