Prepare for changes to the off-payroll working rules (IR35)

Find out how to prepare for changes to the off-payroll working rules from 6 April 2020.

From April 2020 the rules for engaging individuals through personal service companies (PSCs) are changing. The responsibility for determining whether the off-payroll working rules apply will move to the organisation receiving an individual’s services.

This advice will help your organisation prepare before the changes come in.

How to prepare

  1. Look at your current workforce (including those engaged through agencies and other intermediaries) to identify those individuals who are supplying their services through PSCs.

  2. 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 service to do this.

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

  4. 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.

More information on the eligibility and details of the reform is in the consultation Off-payroll working rules from April 2020 on GOV.UK.

Published 15 April 2019