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

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)

https://www.gov.uk/topic/business-tax/ir35

Understanding off-payroll working (IR35)

https://www.gov.uk/guidance/understanding-off-payroll-working-ir35   

Public sector off-payroll working for clients

https://www.gov.uk/guidance/off-payroll-working-in-the-public-sector-reform-of-intermediaries-legislation  

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

https://www.gov.uk/guidance/ir35-what-to-do-if-it-applies

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.