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<p>The Tax Information and Impact Note (TIIN) published in July 2019 sets out that
HMRC estimate that 170,000 individuals working through their own company, who would
be employed if engaged directly, would be subject to the off-payroll working rules.
Individuals may have multiple engagements through their own company, with some engagements
subject to the off-payroll working rules and some not. Those who are complying with
the existing rules should experience little impact. The TIIN can be found here: <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><p>
</p><p>The impact of the delay to the changes of the off-payroll working rules will
be published at the next fiscal event and will be subject to the scrutiny of the Office
for Budget Responsibility.</p>
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