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.
In response to: PAYE changes for the umbrella company market
This measure introduces legislation to tackle non-compliance in labour supply chains which includes an umbrella company, or any third person supplying labour.
This briefing explains new fraudulent models which are being marketed to employers and recruitment agencies offering ‘cheaper’ payroll services involving tax credits to reduce liabilities for employers.
In response to: Tackling tax non-compliance: umbrella company market
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: Calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35)
In response to: Calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35)
In response to: Calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35)
In response to: Off-payroll working (IR35) factsheet
This factsheet provides an overview of off-payroll working rules, the tribunals process and links to further help and support.
In response to: Calculation of PAYE liability in cases of non-compliance with off-payroll working
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
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 …
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.
This investigation sets out how HMRC introduced the 2017 IR35 reforms, and what lessons it has learned and taken forward. Report type: value_for_money | Departments: ['HM Revenue and Customs'] | Topics: ['Employment', 'Money and tax', 'People and operations', 'Tax and …
In response to: Technical changes to make sure off-payroll working legislation operates as intended
In response to: Off-payroll working rules from April 2021
This tax information and impact note is about technical changes to the off-payroll working rules.
This tax information and impact note is about the change to the off-payroll working rules from April 2021, and updates and replaces the tax information and impact note published on 11 July 2019.
In response to: HMRC issue briefing: supporting organisations to comply with changes to the off-payroll w…
How HMRC will support affected organisations to comply with changes to the off-payroll working rules (IR35) from 6 April 2021 and how it will intervene if customers deliberately don’t comply.
In response to: Rules for off-payroll working from April 2021
This measure introduces changes to the operation of the off-payroll working rules from April 2021, these rules are designed to ensure fairness between individuals working in a similar way.
A consultation on the implementation of the reform of the off-payroll working rules from April 2020.
The Government’s review of the changes to the off-payroll working rules has now concluded and the Government has published its response.
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.
This briefing provides information about reforms to off-payroll working rules and the support HMRC is putting in place to help organisations prepare.
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 tax information and impact note introduces reforms to the intermediaries legislation.
Draft regulations delivering reform of the intermediaries legislation on National Insurance Contributions (NICs) for off-payroll working in the public sector.
This technical consultation seeks comment on the draft regulations to restrict the Employment Allowance from employers of ‘illegal workers’.
This tax information and impact note changes the off-payroll working rules from an individual worker's personal service company (PSC) to any public sector body, agency or third party paying the worker's company.
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.
This document details the changes announced at Budget 2016 to reform the intermediaries legislation (known as IR35) for public sector engagements.
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.
This draft legislation explains reporting regulations for employment intermediaries.