Consultation outcome

Off-payroll working rules from April 2020

Published 5 March 2019
Last updated 11 July 2019 — see all updates

• From: HM Revenue & Customs

This consultation has concluded

Download the full outcome

Off-payroll working rules from April 2020 - summary of responses

PDF, 463KB, 20 pages

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Detail of outcome

You can read the summary of responses and government response to the consultation on the reform of the off-payroll working rules applying to all sectors from April 2020.

Following this consultation, the government has published draft legislation, an explanatory note and a tax information and impact note (TIIN).

Original consultation

Summary

A consultation on the implementation of the reform of the off-payroll working rules from April 2020.

This consultation ran from
10:30am on 5 March 2019 to 11:45pm on 28 May 2019

Consultation description

We are seeking views on the how the off-payroll working rules will work from April 2020. The reform is being extended to all sectors and this consultation seeks to ensure the proposed processes are suitable for the large and diverse sectors in which the new rules will need to be operated, as well as engagers in the public sector already applying the rules.

The consultation asks for views and information on several subjects, including:

• the scope of the reform and impact on non-corporate engagers
• information requirements for engagers, fee-payers and personal service companies
• addressing status determination disagreements

The consultation also sets out how businesses can prepare for reform, and sets out HMRC’s plans to provide education and support for businesses that will be in scope of the changes.

We’ve also published guidance on how to prepare for changes to the off-payroll working rules

Documents

Off-payroll working rules from April 2020 - policy paper and consultation document

PDF, 551KB, 31 pages

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Published 5 March 2019
Last updated 11 July 2019 + show all updates

1. 11 July 2019 Added outcome summary, summary of responses document and link to draft legislation.
2. 5 March 2019 First published.