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Chambers UK

Off Payroll Working Rules: update

07 February 2020

As part of the Treasury review announced in relation to changes to Off Payroll Working Rules intended to take effect from 6 April 2020, HMRC and the Treasury have now confirmed that the changes will apply only to services delivered on or after 6 April and not to any payments made on or after that date regardless of when the service was carried out, as originally proposed.

Therefore businesses will only need to determine whether the new rules apply for contracts that will continue on or beyond 6 April 2020.

While this change will be welcomed to help businesses prepare for the changes, it does not address many of the wider concerns raised about uncertainties and lack of clarity in relation to the detailed operation of the proposed legislation.

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