Question to the HM Treasury:

To ask Her Majesty's Government when the changes to the off-payroll working rules will start to apply for those large or medium-sized companies that do not meet the simplified test conditions; and whether they will make changes to their online guidance to clarify the start date for those companies.

The reform of the off-payroll working rules will come into effect for large or medium-sized organisations outside the public sector from 6 April 2021. Organisations will need to consider whether they meet the conditions of a large or medium-sized organisation in the financial year relevant to the tax year 2021/22.

In order to help businesses prepare and apply the rules, HMRC have published guidance on the definition of a large or medium-sized organisation.^[1] The simplified test conditions apply to non-corporate entities only. HMRC’s online guidance reflects the 6 April 2021 implementation date.

HMRC are committed to supporting organisations and individuals in the run up to, and beyond the reform being implemented. HMRC are providing webinars, workshops and one-to-one calls, as well as publishing updated guidance and factsheets to enable organisations to prepare.

[1] https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients