The new rules on IR35 and Off-Payroll Working - laptop

  • Colin Ben-Nathan, Director |

1 min read

 “End clients must take “reasonable care” in preparing their Determinations, if they don’t then they will be on the line for any PAYE or NIC and that could be very costly”.

In this video, I provide insight on the new rules on IR35 and Off-Payroll Working that are due to come into play from 6 April, the responsibility for the end client and how the new regime will be policed by HMRC. 

There are five key issues for businesses to consider in the run up to April 6:

  1. Is your business on track to implement the new Off-Payroll working regime and do you have a clear timetable to address outstanding points?
  2. Are your systems and controls robust enough to identify IR35 cases and apply the new rules?
  3. Will you apply technology or will you rely on HMRC’s Check Employment Status for Tax tool?
  4. Have checks been made on any umbrella company, to ensure it is PAYE and NIC compliant?
  5. In the case of any disputes with contractors, is there a fair and efficient resolution process and will this meet the 45 day timeframe provided under the new rules?

If you’d like to discuss how the new Off-Payroll Working rules will affect your business please get in touch with us at KPMG.