HMRC and HM Treasury have announced that the extension of the off-payroll working rules to medium and large businesses in the private sector will only apply to services provided on or after 6 April 2020. As originally drafted, the extended rules would have applied to services provided before 6 April 2020 if payment for those services was made on or after that date.

The amendment makes clear that if all of the services are provided before 6 April 2020, the extended rules will not apply to the payment (regardless of when it is made). If payment is made on or after 6 April 2020 in respect of services provided both before and after that date, a "just and reasonable" apportionment will be required.