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<p>The off-payroll working rules (sometimes known as IR35) have been in place since
2000. They are designed to ensure that individuals working like employees pay broadly
the same amount of tax and National Insurance Contributions, regardless of the structure
they work through. They do not affect the self-employed.</p><p> </p><p>Budget 2018
announced that reforms introduced in 2017 for the public sector would be extended
to all sectors, from April 2020, giving businesses time to prepare. The Government
has consulted extensively on the reform, and HM Revenue and Customs (HMRC) have published
guidance and are delivering an education and support programme to help customers prepare.</p><p>
</p><p>On 11 July 2019, HMRC published a Tax Information and Impact Note setting out
the costs to business and individuals, and the economic impact of the off-payroll
reform. This can be found here:</p><p><a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020"
target="_blank">https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a></p>
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