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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 NICs, regardless of the structure they work through. They
do not affect the self-employed.</p><p> </p><p>In 2017 the Government reformed the
way the rules operate in the public sector in order to address widespread non-compliance.
Evidence shows that compliance is improving, without reducing the flexibility of the
labour market.</p><p> </p><p>Budget 2018 announced that the reform would be extended
to all sectors, but not until April 2020, giving businesses more time to prepare.
The Government has consulted extensively on the reform and HMRC are rolling out guidance
as well as an education and support programme.</p><p> </p><p>On 11 July 2019, HMRC
published a Tax Information and Impact Note setting out the costs to business and
individuals of the reform. This 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>
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