Draft secondary legislation: off-payroll working rules from April 2020

HM Revenue and Customs has published draft secondary legislation for technical comment.

The draft secondary legislation relates to the reform of the off-payroll working rules, due to come into effect from 6 April 2020.

The changes will shift responsibility for operating the rules from the worker’s company to the medium and large-sized organisation they work for to improve compliance, extending the rules that already apply to the public sector.

You can read:

• a technical note about the consultation
• (Draft) Income Tax (Pay As You Earn) (Amendment) Regulations 2020
• (Draft) The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020
• the outcome of the previous consultation on changes to the off-payroll working rules in April 2020
• a tax information and impact note, draft primary legislation and a draft explanatory memorandum