Consultation outcome

Off-payroll working rules from April 2021

• From: HM Revenue & Customs
• Published: 5 March 2019
• Last updated: 3 April 2020 — See all updates

This consultation has concluded

Read the full outcome

Off-payroll working rules from April 2020 - summary of responses

PDF, 463 KB, 20 pages

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Detail of outcome

The changes to the off-payroll rules were due to come into effect on 6 April 2020. This has now been delayed until April 2021 because of the spread of the coronavirus (COVID-19) pandemic.

The delay is to help businesses and individuals deal with the economic impact of COVID-19.

The delay to the introduction of the changes is not a cancellation.

Archived documents will still reference April 2020 but the implementation of these rules have been deferred until April 2021. You can read guidance on GOV.UK on Understanding off-payroll working.

You can read the summary of responses and government response to the consultation on the reform of the off-payroll working rules applying to all sectors.

Following this consultation, the government has published draft legislation, an explanatory note and a tax information and impact note (TIIN).

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Original consultation

Summary

A consultation on the implementation of the reform of the off-payroll working rules from April 2020.

This consultation ran from
10:30am on 5 March 2019 to 11:45pm on 28 May 2019

Consultation description

We are seeking views on the how the off-payroll working rules will work from April 2020. The reform is being extended to all sectors and this consultation seeks to ensure the proposed processes are suitable for the large and diverse sectors in which the new rules will need to be operated, as well as engagers in the public sector already applying the rules.

The consultation asks for views and information on several subjects, including:

• the scope of the reform and impact on non-corporate engagers
• information requirements for engagers, fee-payers and personal service companies
• addressing status determination disagreements

The consultation also sets out how businesses can prepare for reform, and sets out HMRC’s plans to provide education and support for businesses that will be in scope of the changes.

We’ve also published guidance on how to prepare for changes to the off-payroll working rules

Documents

Off-payroll working rules from April 2020 - policy paper and consultation document

PDF, 551 KB, 31 pages

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Published 5 March 2019
Last updated 3 April 2020 + show all updates

1. 3 April 2020

   Outcome summary updated to reflect that the changes to off-payroll working rules have been delayed from April 2020 to April 2021 because of the impact of the COVID-19 pandemic.

2. 11 July 2019

   Added outcome summary, summary of responses document and link to draft legislation.

3. 5 March 2019

   First published.