Calculation of PAYE liability in cases of non-compliance with off-payroll working
This tax information and impact note is about accounting for tax and national insurance contributions that have already been paid by a worker and their intermediary when calculating a deemed employer’s PAYE liability in cases of non-compliance with the off-payroll working rules.
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This measure will enable HMRC to reduce the PAYE liability of a deemed employer, where that engagement was incorrectly treated as self-employed for tax purposes. This would account for tax and National Insurance contributions already paid by a worker and their intermediary on payments received from an off-payroll working engagement.
The changes will take effect from 6 April 2024.