HMRC has published a briefing paper setting out how it will support affected organisations to comply with changes to the off-payroll working rules (IR35) from April 6 2021.
Organisations that need to comply with the rules include:
HMRC said that compliant taxpayers want to know they will step in to enforce the rules where necessary, creating a level competitive playing field for all.
It also said the briefing is not intended to outline the compliance approach for contractors who work through their own limited company or other intermediary (including where they are outside the off-payroll working rules). HMRC will apply the principles set out in ‘Ensuring the correct tax is paid’ and will work with contractors to get their tax right.