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UK: “Off-payroll working” reforms, HMRC guidance

UK: “Off-payroll working” reforms, HMRC guidance

HM Revenue & Customs (HMRC) published new and updated guidance to support implementation of the reformed “off-payroll working rules” from April 2020.


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The HMRC guidance sets out how businesses are to account for tax and NIC on engagements that fall within the scope of the rules, as well as how the reforms will affect large and medium-sized companies in the private and third sectors.

The “off-payroll working rules”—sometimes referred to as “IR35”—can apply if a worker provides services through an intermediary. An intermediary will usually be the worker’s own personal service company (but could be a partnership, a managed service company, or simply an individual). The rules apply to determine that workers, who would have been employees if they were providing their services directly to the client, generally are subject to and pay the same tax and National Insurance contributions as employees.

Read a September 2019 report prepared by the KPMG member firm in the UK

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