HMRC recently updated its guidance on off payroll working compliance for employers.
The new guidance sets out ‘practical steps’ for organisations to follow. It affects
employers who are responsible for operating off payroll working rules and who engage workers who provide their
services through their own intermediary.
The guidance states that organisations should apply the new guidelines to ‘reflect the complexity
and scale of their own off payroll working engagements‘. It said that the guidelines should be used
to‘help make informed decisions based on individual circumstances’.
The guidance also outlines a change in policy that could affect organisations with an open compliance
check as part of the reformed IR35 rules. This was initially announced at the Autumn Statement on 22 November
last year.
From 6 April 2024, HMRC will take into account the taxes a worker or their intermediary have already paid
against the amount the deemed employer owes. This change applies to income tax and National Insurance
contributions (NICs) assessed by HMRC on or after 6 April 2024 from off-payroll working errors in payments
since 6 April 2017.
Internet link: GOV.UK
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