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Changes to IR35

POSTED BY: Steve Little

29 April 19

The off-payroll working rules (IR35), which apply where workers are engaged through personal service companies (PSCs), will change from 6 April 2020. The reforms will move responsibility for determining whether the off-payroll working rules apply from the worker/their PSC to the engager organisation receiving their services.

HMRC has now provided the following advice to help your organisation prepare for the changes:

  • Look at your current workforce, including those engaged through agencies and other intermediaries, to identify those individuals who are supplying their services through PSCs.
  • Determine if the off-payroll rules apply for any contracts that will extend beyond April 2020 – you can use HMRC’s Check Employment Status for Tax (CEST) service to do this.

Start talking to your contractors about whether the off-payroll rules apply to their role.

Put processes in place to determine if the off-payroll rules apply to future engagements – these might include who in your organisation should make a determination and how payments will be made to contractors within the off-payroll rules.

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