HMRC published Off-payroll working rules from April 2020 Summary of Responses in response to its second consultation on the introduction of the new off-payroll working rules for workers working in the private sector.

This confirms:

The scope of the reform and the definition of small business:

How to ensure parties in the labour supply chain have the information they need to comply with the reform: 

How HMRC should address non-compliance in the labour supply chain:

How to address concerns about clients making blanket determinations and giving workers and fee-payers the power to challenge status determinations made by client organisations.

HMRC also published a brief outline of the new rules with draft legislation confirming the proposed changes to ITEPA 2003. Further guidance will be published over summer 2019 and targeted communications will be rolled out in the coming months.

Our guides

Off-payroll working for the private sector: at a glance (freeview)
What is off-payroll working? What are the different rules? What to do with your PSC?

Subscriber guides

External links

HMRC Summary of Responses