HM Revenue & Customs (HMRC) updated its online “check employment status for tax” tool in advance of reforms to “off-payroll working” effective April 2020.
Beginning April 2020, large- and medium-sized organisations in the private and voluntary sectors will be required to determine whether their engagements with contractors fall within the “IR35” off-payroll working rules. HMRC in November 2019 relaunched the online evaluation tool and published updated user guidance to assist workers and those engaging them in determining whether a particular engagement falls within those rules.
Read a December 2019 report prepared by the KPMG member firm in the UK
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