Off-payroll working rules from April 2021
A consultation on the implementation of the reform of the off-payroll working rules from April 2020.
We are seeking views on the how the off-payroll working rules will work from April 2020. The reform is being extended to all sectors and this consultation seeks to ensure the proposed processes are suitable for the large and diverse sectors in which the new rules will need to be operated, as well as engagers in the public sector already applying the rules.
The consultation asks for views and information on several subjects, including:
- the scope of the reform and impact on non-corporate engagers
- information requirements for engagers, fee-payers and personal service companies
- addressing status determination disagreements
The consultation also sets out how businesses can prepare for reform, and sets out HMRC’s plans to provide education and support for businesses that will be in scope of the changes.
We’ve also published guidance on how to prepare for changes to the off-payroll working rules