HMRC issue briefing: reform of off-payroll working rules
This briefing provides information about reforms to off-payroll working rules and the support HMRC is putting in place to help organisations prepare.
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The off-payroll working rules apply where a worker provides services through an intermediary, such as their own personal services company.
They are designed to make sure that workers who would be employees if they were providing their services directly to the client, pay the same tax and National Insurance as those employed directly by the company.
This issue briefing sets out more information about the changes coming in from April 2020 and provides details of the help and support HMRC will provide.