The government announced today a change to the Off Payroll Working Rules which are due to come into force on 6 April, which it claims will "give businesses more time to prepare".
Not much more time, though. The rules will still come into force on 6 April, but instead of applying to payments made on or after 6 April (regardless of when the services were carried out), it will apply to payments for services delivered on or after 6 April.
Companies affected by the rules had been asking contractors to ensure they got their March invoices in quickly so that they could be processed before 6 April. This is no longer necessary, given today's announcement, but it only really buys another week or two for affected companies to prepare, so its a rather bold claim by HMRC.
We wait to see whether the government's review produces any further "helpful" amendments to the rules. They have promised to conclude the review by the end of February so watch this space...
Changes to the operation of the off-payroll working rules will only apply to payments made for services provided on or after 6 April 2020, HMRC has announced today ahead of the publication of the government’s review.