Ultimate guidance to off-payroll working rules from April 2020 (or IR35)

Do you or your clients work through personal service companies? TAXguide 14/19 is a comprehensive guide to the new off-payroll working rules beginning on 6 April 2020 and how to implement them.

The Tax Faculty team and our volunteers have brought together this analysis of the rules which will apply from next April. We have based this on the information currently available and discussions with HMRC.

New rules were introduced for public sector contracts in 2017, but these are changing further and are scheduled to include many private sector contracts from 6 April 2020. The onus of compliance is, in these cases, moved from the PSC to the client, or to the agency making the arrangements and payments.

It is important to remember that even though the administration and responsibilities around off-payroll working have changed, the underlying rules for determining whether a worker is employed or self-employed have not. The distinction remains fundamental to the question of whether IR35 or off-payroll working rules should apply, as it is still aimed at combatting ‘disguised employment’.

TAXguides are published by the Tax Faculty for Tax Faculty members to provide practical guidance to practitioners on important developments to tax practice and policy.

You do not have to be an ICAEW member to join the Tax Faculty. Our current promotional offers, closing shortly, include a special £25 offer for membership until 31 December 2019. Join now!

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