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Posted : 31 Jan 2020 at 15:57:22
Category: Important Announcement

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The HMRC are inviting 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 11:45pm on 19 February 2020

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:

  1. Technical note: draft secondary legislation for off-payroll working rules from April 2020
  2. (Draft) Income Tax (Pay As You Earn) (Amendment) Regulations 2020
  3. (Draft) The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020


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