Consultation on extension of IR35 rules

HMRC has published guidance on the extension of the off-payroll working rules (also known as IR35) to the private sector, a year ahead of its implementation on 6 April 2020.

In the guidance, HMRC state that the responsibility to determine whether the off-payroll working rules apply will fall on the organisation receiving the individual's service. It outlines a four-step process which can be used to prepare for the changes, starting with identifying any individuals who are supplying their services through PSCs.

The consultation closes on 28 May and asks for responses on several matters, including the scope of the reform and its impact on non-corporate engagers; information requirements for engagers, fee payers and personal service companies (PSCs); and how to address disagreements on an individual's employment status.

The consultation also sets out HMRC's plans to provide education and support for those businesses that are affected.

Internet links: HMRC guidance and HMRC consultation

About us

Cheshams Accountants, Accountants in Hounslow was established in 2003 and today, we continue to build on our enviable reputation for providing excellent advice and first class service to our business and personal clients alike. We have many clients in the local community and service businesses, small and large.

Contact details

0208 572 9955

Cheshams Accountants Ltd, Suite 16, Neals Corner, 2 Bath Road, Hounslow, Middlesex TW3 3HJ

Registered in England and Wales.
Company registration number: 04832946
Incorporated: 1 July 2003

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