HMRC amends off-payroll working rules

Changes to the operation of the off-payroll working rules for the private sector will apply only to payments made for services provided on or after 6 April 2020 HMRC has confirmed ahead of the publication of the government’s review.

The review into the implementation of changes to the off-payroll working rules is due to conclude later this month.

A common issue raised has been businesses’ concerns over which payments the rules apply to and from when. The government said it has listened and amended the rules so that they will now apply only to payments made for services provided on or after 6 April 2020. Previously they would have applied to any payments made on or after 6 April 2020 regardless of when the services were carried out. As a result organisations will need to determine whether the rules apply only for contracts they plan to...