HM Revenue & Customs is managing reforms to IR35 off-payroll working rules that shift employment status determination from workers to employers, with particular impact on sectors like broadcasting. The reform addresses tax compliance and worker protections, including concerns about exploitative umbrella company practices. Current activity focuses on PAYE changes, umbrella company regulation, and guidance on tax and National Insurance contribution set-offs.
In response to: Calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35)
In response to: Calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35)
In response to: Calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35)
In response to: Off-payroll working (IR35) factsheet
In response to: HMRC issue briefing: supporting organisations to comply with changes to the off-payroll w…
In response to: Rules for off-payroll working from April 2021