Off-Payroll rules progressing for April 2021 private sector introduction

The government are progressing the introduction of off-payroll working / deemed employment / IR35 changes in the private sector to mirror tax and NI activity that has applied in the public sector for the past few years.

Originally intended for introduction from April 2020 and delayed by #coronavirus #COVID19, an amendment to the finance bill 2020 put forward proposals to progress for April 2021.

Heavy lobbying and even criticism from the House of Lords report, and an amendment to delay from David Davis MP have failed as the amendment has passed its initial stages.

The change does not apply to the Self Employed (sole traders), but does to individuals engaged either by their own business (Limited company) or personal service company (such as single director businesses) or those engaged via an umbrella.

PAYadvice.UK 21/5/2020

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