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.
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