TAXGuide 16/19 Off-payrolling from April 2020

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

Overview

The answers in this guidance note have been provided by webinar presenters Steve Wade of EY and Neal Smith of Citi and webinar moderator Peter Bickley of ICAEW Tax Faculty. The answers are based on our understanding of the new rules as at 7 November 2019.

The legislation is still in draft and guidance and IT specifications have not been finalised. We await official clarification of how the rules are intended to work in practice.

In this guidance note we have used the terms “worker” and “contractor” interchangeably. Use of these terms does not imply that any employment rights legislation applies. This Q&A is restricted to the tax and national insurance contributions implications of the new rules