ICAEW.com works better with JavaScript enabled.
Exclusive

Off-payroll working 2020

Author: Tax Faculty

Published: 30 Mar 2020

Exclusive content
Access to our exclusive resources is for specific groups of subscribers.
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.
Broadcast in 2020

Webinar resources

Join the Tax Faculty

The Tax Faculty offers expert guidance and support enabling you to provide the best advice on tax legislation to your clients or business. We offer clear direction in taxing times.

Tax