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Off-payroll working 2020

Author: Tax Faculty

Published: 30 Mar 2020

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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

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