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<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="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>On 17 March 2020, the Government announced that the reform to the off-payroll
working rules that would have applied for people contracting their services to large
or medium-sized organisations outside the public sector will be delayed for one year
from 6 April 2020 until 6 April 2021.</p><p> </p><p>This is part of additional support
for businesses and individuals to deal with the economic impacts of Covid-19. This
means that the different rules that exist for inside and outside the public sector
will continue to apply until 6 April 2021.</p><p><em> </em></p><p>This announcement
is a deferral of the introduction of the reforms, not a cancellation. The Government
remains committed to introducing this policy to ensure that people working like employees,
but through their own limited company, pay broadly the same tax as individuals who
are employed directly.</p>
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