HMRC issue briefing: supporting organisations to comply with changes to the off-payroll working rules (IR35)
How HMRC will support affected organisations to comply with changes to the off-payroll working rules (IR35) from 6 April 2021 and how it will intervene if customers deliberately don바카라 사이트™t comply.
Documents
Details
Changes to the off-payroll working rules (also known as 바카라 사이트˜IR35바카라 사이트™) apply from 6 April 2021.
Organisations that need to comply with the rules include:
- public sector authorities which engage contractors who work through their own limited company or other intermediary
- medium and large-sized private sector organisations which engage contractors who work through their own limited company or other intermediary
- employment agencies and third parties which supply contractors
This briefing explains the approach that HMRC will take for new compliance activity for the changes to the off-payroll working rules from 6 April 2021. It builds on the approach explained in Ensuring the correct tax is paid.
Compliant taxpayers, rightly, want to know that HMRC will step in to enforce the rules where necessary, creating a level competitive playing field for all.
This briefing is not intended to outline the compliance approach for contractors who work through their own limited company or other intermediary (including where they are outside the off-payroll working rules). HMRC will apply the principles set out in 바카라 사이트˜Ensuring the correct tax is paid바카라 사이트™ and will work with contractors to get their tax right.