Open consultation

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

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 closes at

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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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Ways to respond

Email to:

offpayrollworking.intheprivatesectorconsultation@hmrc.gsi.gov.uk

Write to:

Off-Payroll Working Programme,
Area 3C 15,
HM Revenue and Customs,
100 Parliament Street,
London SW1A 2BQ

Published 22 January 2020