Closed consultation

Draft secondary legislation: off-payroll working rules from April 2020

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Summary

We welcome views on the technical detail of this draft secondary legislation, which is due to come into effect from 6 April 2020.

This consultation ran from
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Consultation description

HM Revenue and Customs has published draft secondary legislation for technical comment.

The draft secondary legislation relates to the reform of the off-payroll working rules, due to come into effect from 6 April 2020.

The changes will shift responsibility for operating the rules from the worker’s company to the medium and large-sized organisation they work for to improve compliance, extending the rules that already apply to the public sector.

You can read:

Documents

Technical note: draft secondary legislation for off-payroll working rules from April 2020

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(Draft) Income Tax (Pay As You Earn) (Amendment) Regulations 2020

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(Draft) The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020

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Published 22 January 2020