The Government has launched a consultation on the proposed changes to the Off-Payroll Working Rules that are due to come into force in April 2020.
The changes will affect most businesses who use contractors engaged through personal service companies, shifting the responsibility for determining whether IR35 applies from the PSC to the ultimate client and the responsibility for operating PAYE and paying Employer NICs to the entity contracting with the PSC.
Do you understand the changes and are you ready for them?
The consultation paper asks for views on the draft legislation by 5 September - make sure you submit any comments by then!
We are seeking views on the how the off-payroll working rules will work from April 2020. The reform is being extended to all sectors and this consultation seeks to ensure the proposed processes are suitable for the large and diverse sectors in which the new rules will need to be operated, as well as engagers in the public sector already applying the rules.