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.