PRESS RELEASE
11 March 2020

IR35 Off-Payroll Working Rules: Extension To Private Sector Will Only Apply To Services Provided From 6 April 2020

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.
UK
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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.

PRESS RELEASE
11 March 2020

IR35 Off-Payroll Working Rules: Extension To Private Sector Will Only Apply To Services Provided From 6 April 2020

UK

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