HMRC has issued new guidance in relation to off-payroll changes, as summarised below. There are four new guides for different stakeholders, as well as updated guidance on specific issues:
New guides
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April 2020 changes to off-payroll working for clients |
https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients |
|
April 2020 changes to off-payroll working for intermediaries |
https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-intermediaries |
|
Off-payroll working for agencies |
https://www.gov.uk/guidance/off-payroll-working-for-agencies |
|
Fee-payer responsibilities under the off-payroll working rules |
https://www.gov.uk/guidance/fee-payer-responsibilities-under-the-off-payroll-working-rules |
Revised guidance
|
Prepare for changes to the off-payroll working rules (IR35) |
https://www.gov.uk/guidance/prepare-for-changes-to-the-off-payroll-working-rules-ir35 |
|
Working through an intermediary (IR35) |
|
|
Understanding off-payroll working (IR35) |
https://www.gov.uk/guidance/understanding-off-payroll-working-ir35 |
|
Public sector off-payroll working for clients |
|
|
Public sector off-payroll working for intermediaries |
https://www.gov.uk/guidance/off-payroll-working-in-the-public-sector-personal-service-companies |
|
Private sector off-payroll working rules for intermediaries |
|
|
Private sector off-payroll working for clients |
https://www.gov.uk/guidance/private-sector-off-payroll-working-for-clients |
|
How to calculate the deemed employment payment |
https://www.gov.uk/guidance/how-to-calculate-the-deemed-employment-payment |
HMRC have confirmed that they are working with stakeholders to enhance the CEST tool, and an updated version will be available before the end of the year.
