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.

Call 0191 478 1513    email postroom@rhk.co.uk

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

Gateshead Office

Please call:
0191 478 1513

RHK, Coburg House, 1 Coburg Street, Gateshead, Tyne and Wear NE8 1NS

Hot topic

MTD for VAT is now live

We answer some key questions.

- Learn more Call: 0191 478 1513

Home | Get in Touch | Site map | Accessibility | Disclaimer | Help |

© 2019 RHK Business Advisers LLP. All rights reserved. powered by totalSOLUTION

We use cookies on this website, you can find more information about cookies here.
Members: DC Hall FCA GJ Miller FCA BC Thomas P Storey FCCA. RHK is a trading name of RHK Business Advisers LLP registered in England as a Limited Liability Partnership No. OC308294.
Registered to carry on audit work in the UK and Ireland by the Institute of Chartered Accountants in England and Wales.
Registered Office: Coburg House, 1 Coburg Street, Gateshead, Tyne and Wear NE8 1NS