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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 6 April 2020, giving businesses time to prepare.</p><p> </p><p>The
Government has worked closely with external stakeholders, including contractor representatives,
businesses and parliamentary colleagues to ensure that customers are ready for these
changes, providing targeted support for customers to help them implement these changes.
HM Revenue and Customs (HMRC) will continue working with stakeholders to enhance the
Check Employment Status for Tax (CEST) digital service. Customers can use the CEST
service to help make decisions on the employment status of their workers for tax purposes.</p><p>
</p><p>In addition, HMRC have set up dedicated teams to provide education and guidance
to all businesses affected by the reforms. This support will include one-to-one support
for 2,000 of the UK’s biggest employers and direct communications to around 15,000
medium-sized businesses.</p><p> </p><p>HMRC have produced guidance for large and medium-sized
customers, which can be found on GOV.UK;</p><p><a href="https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients"
target="_blank">https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients</a></p><p>
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