Amendment to private sector off-payroll working provisions of FB 2020
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Amendment to private sector off-payroll working provisions of FB 2020
Amendment to private sector off-payroll working provisions of FB 2020
Mon 01 Jun 2020
As originally drafted the off-payroll working rules presented for consultation in July 2019, now applicable to the private sector from 6 April 2021, did not contain any provisions for taking account of connected party turnover when assessing whether a business was ‘small’ and therefore outside the rules.
This has been corrected as a result of recent amendments to Finance Bill 2020 (see here for the 18 May amendment, or here for the 20 May amendment).
For a further discussion of the implications of operating off-payroll working rules in the private sector, please get in touch with a member of the Mazars employment tax team.
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Personal Service Companies and the Public Sector – An unaffordable change?
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