Off payrolling from April 2020 - HMRC publishes guidance

HMRC has published preliminary user guides to provide help and support in implementing the changes to the off-payroll working rules.

This follows the government’s announcement at Budget 2018 that the off-payroll working rules for those working via personal service companies would be extended to include non-small business clients in the private sector from April 2020, and the publication on 11 July 2019 by HMRC of draft legislation and other documentation for technical comment by 5 September.

The links to the guidance are below. HMRC has told us that it proposes to amend and improve the guidance on an iterative basis, so these versions are not the final word.
HMRC will be contacting the largest organisations affected by the reform soon to arrange one to one engagements. HMRC’s first webinar for agents and affected organisations will be on 20 September 2019.

HMRC is continuing to work with stakeholders on the enhancements to its Check Employment Status for Tax (CEST) tool which will be available before the end of 2019.

New guides

April 2020 changes to off-payroll working for clients https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients
April 2020 changes to off-payroll working for intermediaries https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-intermediaries
Off-payroll working for agencies https://www.gov.uk/guidance/off-payroll-working-for-agencies
Fee-payer responsibilities under the off-payroll working rules https://www.gov.uk/guidance/fee-payer-responsibilities-under-the-off-payroll-working-rules

Revised guidance

Prepare for changes to the off-payroll working rules (IR35) https://www.gov.uk/guidance/prepare-for-changes-to-the-off-payroll-working-rules-ir35
Working through an intermediary (IR35) https://www.gov.uk/topic/business-tax/ir35
Understanding off-payroll working (IR35) https://www.gov.uk/guidance/understanding-off-payroll-working-ir35
Public sector off-payroll working for clients https://www.gov.uk/guidance/off-payroll-working-in-the-public-sector-reform-of-intermediaries-legislation
Public sector off-payroll working for intermediaries https://www.gov.uk/guidance/off-payroll-working-in-the-public-sector-personal-service-companies
Private sector off-payroll working rules for intermediaries https://www.gov.uk/guidance/ir35-what-to-do-if-it-applies
Private sector off-payroll working for clients https://www.gov.uk/guidance/private-sector-off-payroll-working-for-clients
How to calculate the deemed employment payment https://www.gov.uk/guidance/how-to-calculate-the-deemed-employment-payment

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