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<p>The off-payroll working rules are designed to ensure that an individual who works
like an employee, but through their own limited company, pays broadly the same Income
Tax and National Insurance contributions as other employees. The rules do not apply
to the self-employed or stop anyone working through their own company.</p><p> </p><p>The
reform of the off-payroll working rules in April 2020 will apply only to medium and
large-sized businesses, minimising administrative burdens for the vast majority of
engagers. The existing rules will continue to apply to the smallest 1.5m businesses.</p><p>
</p><p>The Tax Information and Impact Note (TIIN) published in July 2019 sets out
HMRC’s assessment that the reform to the off-payroll working rules is expected to
affect 170,000 individuals. The TIIN can be found here: <a href="http://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020"
target="_blank">www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020</a>.
This is a UK-wide figure.</p>
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