The government will review how the off-payroll working reforms will be implemented, but the go live date of 6 April remains.
In a welcome development, on 7 January the Government announced a review of how the April 2020 off-payroll working reforms are to be implemented.
This will gather views and evidence from affected individuals and businesses with the aim of ensuring a smooth introduction of the new regime.
The review will conclude by mid-February (i.e. prior to the Budget on 11 March).
There is currently no suggestion that introduction of the off-payroll working reforms will be deferred, and organisations should therefore continue with their current plans for implementation with effect from 6 April.
In summary, the review will involve:
The Government also confirmed that HMRC will continue to develop its programme of education and support activities relating to implementation of the new rules.
Affected organisations should monitor how the government’s review progresses and ensure that their views feed in to that process – if you have any points that you would like to raise please feed them through to us and we will raise them with HMRC.
However, as noted above, there is currently no suggestion that implementation of the off-payroll working reforms will be deferred.
Organisations should therefore continue to prepare for implementation with effect from 6 April.
If you would like to talk through the implications of the review – including any views you would like us to feed into the review on your behalf – or what the off-payroll working reforms mean for your organisation more generally, please get in touch with Matthew Hunnybun, your usual KPMG contact, or email firstname.lastname@example.org.
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