Off-payroll Working

(asked on 22nd February 2021) - View Source

Question to the HM Treasury:

To ask Her Majesty's Government what is the start date of the new IR35 regulations for large or medium companies which do not meet the simplified test conditions; and what plans they have to ensure that the start date is clearly stated on their IR35 website.


Answered by
 Portrait
Lord Agnew of Oulton
This question was answered on 3rd March 2021

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

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