The Off-Payroll Working rules for April 2020
In late August 2019 HMRC issued several press releases providing
a timely reminder to businesses in the private sector that they
need to review the way they are paying freelancers and
subcontractors. All qualifying businesses will have to apply the
so-called 'IR35' rules as from April 2020 if they meet the
qualifying definitions under the Companies Act; broadly that they
are either medium or large as defined under the relevant Companies
Act tests. If a business is above the relevant thresholds, (it has
to meet (fail?) two of the three threshold tests), then it will
have to apply these rules from the April 2020 date.
This is going to mean a big change for some businesses in the
way they make payments to Personal Service Companies, (PSCs) used
by their freelancers and in general terms, it will mean that they
will be operating PAYE against all payments they make in future to
such PSCs from that time onwards, unless they are
