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<p>The changes to the off-payroll working rules come into effect on 6 April 2021.
The changes do not introduce a new tax liability. They ensure that the current rules,
which have been in place since 2000, are applied correctly and complied with as originally
intended.</p><p> </p><p>The rules only apply to individuals who are working like employees
under the current employment status tests, and do not apply to the self-employed.
It is fair that two individuals working in a similar way pay broadly the same tax
and NICs, even if one of them works through their own company.</p><p> </p><p>Establishing
exemptions for a certain group of taxpayers, regardless of whether they are working
like employees under existing employment status law, would undermine the key principle
of the rules that individuals working in a similar way should pay a similar amount
of tax.</p><p> </p>
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