As part of a review into changes to the operation of the off-payroll working rules, HMRC has made an announcement to give business more time to prepare.
HMRC issued a press release on gov.uk this morning – read it in full: https://www.gov.uk/government/news/hmrc-announces-change-to-the-off-payroll-working-rules
‘HMRC has announced that off-payroll rules will only apply to payments made for SERVICES DELIVERED AFTER 6 APRIL. It’s an important change as previously the legislation was going to apply to all payments made after 6 April, meaning that work done in March would likely be in scope. The change means that PSC’s currently engaged by clients do not necessarily need to change their engagement mechanism before 6 April, as it is only work done after 6 April that will be in scope. Of course clients can still decide to change how they engage their contractor workforce whenever they like’
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