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ARTICLE · 30 MAY 2019

HMRC Issues Guidance On Preparing For Changes To Off-Payroll Working In The Private Sector (IR35)

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As we flagged on this blog back in March (post here), a consultation is currently open on implementation of the extension of the IR35 rules on deducting tax ...

United KingdomEmployment and HR

As we flagged on this blog back in March ( post here), a consultation is currently open on implementation of the extension of the IR35 rules on deducting tax and National Insurance contributions at source to medium and large private sector organisations which engage individual contracts via intermediaries. The consultation (which can be found here) closes on 28 May 2019 and so private sector companies who would still like to make their views on the new legislation known should get their responses in now.

HMRC has also issued guidance on what organisations caught by the changes should do to start preparing for them. To summarise HMRC suggests they spend time now:

  • Identifying those individuals supplying their services through intermediaries;

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