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The road ahead
Key points
- Since 2017 public bodies must assess if a contract with a PSC is inside the off-payroll rules.
- From 6 April medium and large private companies will have the same assessment duties as public bodies.
- The new rules only affect UK companies.
- If the client company determines that a contractor is a disguised employee it must withhold the required tax from payments to the PSC.
Readers will be aware that the long-delayed off-payroll working rules for the private sector will come into operation on 6 April of this year. For services provided to medium and large private companies on or after 6 April 2021 responsibility for PAYE and National Insurance will shift to the end user. Where services are provided to small companies there is no change to the existing rules. Large and medium sized companies will become responsible for establishing whether the contractor falls foul of the...
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