Closed consultation

Draft secondary legislation: off-payroll working rules from April 2020

• From: HM Revenue & Customs
• Published: 22 January 2020

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Summary

We welcome views on the technical detail of this draft secondary legislation, which is due to come into effect from 6 April 2020.

This consultation ran from
1:30pm on 22 January 2020 to 11:45pm on 19 February 2020

Consultation description

HM Revenue and Customs has published draft secondary legislation for technical comment.

The draft secondary legislation relates to the reform of the off-payroll working rules, due to come into effect from 6 April 2020.

The changes will shift responsibility for operating the rules from the worker’s company to the medium and large-sized organisation they work for to improve compliance, extending the rules that already apply to the public sector.

You can read:

• a technical note about the consultation
• (Draft) Income Tax (Pay As You Earn) (Amendment) Regulations 2020
• (Draft) The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020
• the outcome of the previous consultation on changes to the off-payroll working rules in April 2020
• a tax information and impact note, draft primary legislation and a draft explanatory memorandum

Documents

Technical note: draft secondary legislation for off-payroll working rules from April 2020

PDF, 122 KB, 3 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

(Draft) Income Tax (Pay As You Earn) (Amendment) Regulations 2020

PDF, 168 KB, 5 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

(Draft) The Social Security Contributions (Intermediaries) (Miscellaneous Amendments) Regulations 2020

PDF, 336 KB, 11 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 22 January 2020