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CECA: UK Government To Conduct Off-Payroll Review   13th January 2020

The UK Government is undertaking a review of changes to the off-payroll working rules, ahead of the implementation of reforms that are due to come into force in April.

The reforms, which were announced in the 2018 Budget, are designed to tackle non-compliance with off-payroll working rules, by making medium and large organisations in the private and third sectors responsible for determining the tax status of contractors.

The review, which will conclude in mid-February, will engage with affected individuals and businesses, to ensure that the implementation of these changes is as smooth as possible.

The off-payroll working rules, known as ‘IR355’, were introduced in 2000, and require that individuals who work like employees, but through their own company, pay similar taxes to other employees. They do not affect the self-employed, as only those working like employees are in scope.

As part of the review, the UK Government will hold a series of roundtables with relevant stakeholders. CECA is currently seeking a place at one of these roundtables, and would welcome member feedback on this issue.  


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