Clients or fee-payers who may need a more general overview of the rules are encouraged to register for the following two webinars:
Overview of the off-payroll working rules
•
• Making the determination, disagreements and record keeping – this discusses the requirements in making a determination and what constitutes a disagreement
More webinars will be published on specific subjects that clients and fee-payers may require more detailed information about. Some of the more detailed webinars available cover:
• International issues – how off-payroll working interacts with both international and overseas issues • Engagements where the rules apply – the duties of each entity within the contractual chain, and what engagements should be considered. This includes contracted out servicers • Fee-payer responsibilities – practical considerations of operating PAYE, and deemed employment payment calculations
HMRC is also offering workshops for small groups, which will be delivered on a virtual basis. They will provide an in- depth overview of what the changes mean and will be tailored to suit the needs of certain sectors.
Workshops will begin in November 2020, and HMRC is working with stakeholders to ensure it identifies the right individuals to invite. Invitations will be issued via trade and representative bodies.
Workshops will be sector specific and will also look at the duties of recruiters and agencies when they are dealing with both contractors and clients.
HMRC will be directly contacting individuals with the greatest support needs to invite them to take part in educational calls.
Contractors
There are additional materials to assist contractors, along with a flow chart and factsheet.
The same webinars will also be of use to contractors and will be delivered throughout the rest of 2020 and up to April 2021.
Tax agents
Tax agents can make use of the communication resources on Gov.UK, along with webinars and workshops. The communication resources can be used to discuss the changes with members, clients and customers, and may be particularly useful when liaising with contractors.
Workshops for tax agents will include a focus on the accounting treatment and record keeping for tax agents who must deal with contractor’s intermediaries.
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Technical change to off-payroll working legislation 13 November 2020
Within the Financial Secretary to the Treasury’s Written Ministerial Statement, it has been confirmed that a technical change to the off-payroll working rules will be made in the next Finance Bill.
The change will ensure that the legislation operates as it is intended to, from 6 April 2021, for engagements where an intermediary is a company. This amendment will correct a previous unintended widening of the definition of an intermediary, which went beyond the intended scope of the policy.
A relevant amendment will be made to National Insurance Contributions (NICs) regulations after the Finance Bill has been introduced to Parliament, and this will be before 6 April 2021.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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