HM Revenue & Customs is managing reforms to IR35 off-payroll working rules that shift employment status determination from workers to employers, with particular impact on sectors like broadcasting. The reform addresses tax compliance and worker protections, including concerns about exploitative umbrella company practices. Current activity focuses on PAYE changes, umbrella company regulation, and guidance on tax and National Insurance contribution set-offs.
We welcome views on this technical consultation on draft regulations and guidance.
We welcome views on this technical consultation on draft regulations and guidance.
In response to: Calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35)
In response to: Off-payroll working: calculation of PAYE liability in cases of non-compliance
In response to: Off-payroll working: calculation of PAYE liability in cases of non-compliance
We welcome views on the design of a potential legislative change to address the over-collection of tax in cases of non-compliance with the off-payroll working (IR35) rules.
We welcome views on the design of a potential legislative change to address the over-collection of tax in cases of non-compliance with the off-payroll working (IR35) rules.
We welcome views on the design of a potential legislative change to address the over-collection of tax in cases of non-compliance with the off-payroll working (IR35) rules.
We're seeking views on how to make the employment status rules for employment rights and tax clearer for individuals and businesses.
A consultation on the implementation of the reform of the off-payroll working rules from April 2020.
We welcome views on the technical detail of this draft secondary legislation, which is due to come into effect from 6 April 2020.
We welcome views on the technical detail of this draft secondary legislation, which is due to come into effect from 6 April 2020.
A consultation on the implementation of the reform of the off-payroll working rules from April 2020.
A consultation on the implementation of the reform of the off-payroll working rules from April 2020.
We are seeking views on the best way to tackle non-compliance with the off-payroll working rules (IR35) in the private sector.
We are seeking views on the best way to tackle non-compliance with the off-payroll working rules (IR35) in the private sector.
We're seeking views on how to make the employment status rules for employment rights and tax clearer for individuals and businesses.
We are seeking views on the best way to tackle non-compliance with the off-payroll working rules (IR35) in the private sector.
We're seeking views on how to make the employment status rules for employment rights and tax clearer for individuals and businesses.
This technical consultation seeks comment on the draft regulations to restrict the Employment Allowance from employers of ‘illegal workers’.
A consultation on the reform of the off-payroll rules for personal services companies working for a public sector engager.
This technical consultation seeks comment on the draft regulations to restrict the Employment Allowance from employers of ‘illegal workers’.
A consultation on draft legislation, in response to the summer 2015 consultation on termination payments.
A consultation on the reform of the off-payroll rules for personal services companies working for a public sector engager.
A consultation on draft legislation, in response to the summer 2015 consultation on termination payments.
A consultation on draft legislation, in response to the summer 2015 consultation on termination payments.
A consultation on the reform of the off-payroll rules for personal services companies working for a public sector engager.
Proposals to remove home-to-work travel and subsistence tax relief where a worker is employed through an employment intermediary.
To explore options to make the intermediaries legislation more effective.
Proposals to remove home-to-work travel and subsistence tax relief where a worker is employed through an employment intermediary.
To explore options to make the intermediaries legislation more effective.
To explore options to make the intermediaries legislation more effective.
Proposals to remove home-to-work travel and subsistence tax relief where a worker is employed through an employment intermediary.