Partners

Always on your side

Consultation on extension of IR35 rules

HMRC has published guidance on the extension of the off-payroll working rules (also known as IR35) to the private sector, a year ahead of its implementation on 6 April 2020.

In the guidance, HMRC state that the responsibility to determine whether the off-payroll working rules apply will fall on the organisation receiving the individual's service. It outlines a four-step process which can be used to prepare for the changes, starting with identifying any individuals who are supplying their services through PSCs.

The consultation closes on 28 May and asks for responses on several matters, including the scope of the reform and its impact on non-corporate engagers; information requirements for engagers, fee payers and personal service companies (PSCs); and how to address disagreements on an individual's employment status.

The consultation also sets out HMRC's plans to provide education and support for those businesses that are affected.

Internet links: HMRC guidance and HMRC consultation

Latest News for Business Archive

10 Feb 2020

Brexit - transition period

The leaders of the UK and European Union signed the Withdrawal Agreement, and the UK left the EU on 31 January 2020.

10 Feb 2020

Scottish Budget

Minister for Public Finance and Digital Economy, Kate Forbes, delivered the 2020/21 Scottish Draft Budget on Thursday 6 February 2020.

10 Feb 2020

Budget Day 11 March

Chancellor Sajid Javid has announced that he will deliver the 2020 Budget on Wednesday 11 March 2020.