19 March 2020: the government has published Finance Bill 2020 with few changes in light of the COVID-19 crisis, with support expected to come through other channels.

18 March 2020: changes to the off-payroll working regime will not take effect until April 2021 due to the coronavirus pandemic, HMRC confirms.

17 March 2020: ICAEW’s Tax Faculty summarises HMRC’s latest Employer Bulletins, which included commentary on the Budget announcements and information on the changes to off-payroll working.

Navigating the new off-payroll working regulations that apply to private sector clients from 6 April 2020 can be tricky, especially if the ultimate engager is a medium or large company. Peter Rayney provides us with a definitive guide.

3 March 2020: Reforms to the off-payroll working (IR35) rules are due to extend to the private and third sectors from 6 April 2020. As small accountancy firms serving personal service company clients become increasingly concerned about the potential threat to their client base, how can they can adapt and flourish?

3 March 2020: Reforms to the off-payroll working (IR35) rules are due to extend to the private and third sectors from 6 April 2020. As small accountancy firms serving personal service company clients become increasingly concerned about the potential threat to their client base, how can they can adapt and flourish?

2 March 2020: HMRC has asked ICAEW’s Tax Faculty to share the following invitation for tax agents to attend one of a number of face-to-face workshops on off-payroll working rules being held in March across the UK.

An overview of the new off-payroll working rules in the private sector from 5 April 2020

The first in our TAXbite series on off-payroll working, this episode gives a general overview of the rules.

The latest key tax rules and reliefs affecting business.

Debbie Jennings, VAT Director, and Andrew Constable, partner, both at Kingston Smith LLP, join ICAEW's Charles Worth, Head of Business Law, and Matthew Rideout, Director of Business to discuss the latest tax matters.

A series of questions posed by the ICAEW Tax Faculty exploring the impact of changes to the off-payroll working regime where one of the parties is based outside the UK. Answer have been taken from HMRC guidance.

A series of questions posed by the ICAEW Tax Faculty exploring the impact of changes to the off-payroll working regime and what they mean practically for payroll processes. Answer have been taken from HMRC guidance.

In light of upcoming changes to the off-payroll working regime, this guidance from the Tax Faculty outlines how to determine whether a private sector client using contractors through an intermediary is ‘small’.

Answers to questions asked at ICAEW Tax Faculty webinar on 7 August 2019

This TAXguide explains our current understanding of the new off-payroll working rules beginning on 06 April 2020 and their implementation.

A response dated 19 February 2020 to a consultation published by HMRC on 22 January 2020.

A response dated 16 December 2019 to a consultation published by HMRC on 13 December 2019.

A response dated 5 September 2019 to a consultation published by HMRC on 11 July 2019.

A response dated 23 May 2019 to a consultation published by HMRC on 5 March 2019.

Guides on employment status and the taxation of intermediaries, including guidance on off-payroll working rules for public authorities, intermediaries in the public sector, intermediaries in the private sector, and employment intermediaries.

HMRC internal manual providing guidance on how to determine employment status, agency and temporary workers, managed service companies, intermediaries legislation, off-payroll working, and other topics.

House of Lords report discussing the use of personal service companies, relevant legislation and recent trends, the continuing viability of the IR35 legislation, HMRC's administration and the effect of recent reforms, implications for the lower-paid, and impact on the public sector. ICAEW gave evidence to the Select Committee.