Legal News

Draft Finance Bill 2019–20—Changes to off-payroll working rules from April 2020

Published on: 19 July 2019
Published by: LexisPSL
  • Draft Finance Bill 2019–20—Changes to off-payroll working rules from April 2020
  • Extending the scope of the public sector IR35 rules
  • Whether a private sector client is small
  • Procedure for determining whether the new IR35 rules apply
  • Ongoing concerns

Article summary

Tax analysis: On 11 July 2019, the government published draft clauses for Finance Bill 2019-20 setting out most of the detail of its proposals for extending to private sector entities (other than those which are ‘small’) the expanded off-payroll working rules (IR35) which have applied since 2017 to public sector entities which hire workers acting via intermediaries. These changes are to take effect from 6 April 2020. or take a trial to read the full analysis.

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