Steve Wade provides guidance on the implementation of the new off-payroll working rules due to come into effect in April 2021.
Topics covered include
- the exemption for ‘small’ clients
- the employment status determination statement and what happens if the contractor disagrees
- how tax and NIC on fees is accounted for by the fee-payer via RTI and the contractor’s PSC when received and onward paid to the contractor if the contractor is a deemed employee
- what happens if PAYE is not accounted for.
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