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Examining the off-payroll IR35 rules’ draft PAYE debt transfer provisions

Published on: 07 February 2020
Published by: LexisPSL
  • Examining the off-payroll IR35 rules’ draft PAYE debt transfer provisions
  • What is the purpose of this draft secondary legislation?
  • How does it sit alongside the draft legislation published in July 2019?
  • How will HMRC recover unpaid PAYE liabilities from April 2020? What is the proposed chain of recovery?
  • What can engagers do, if anything, to minimise the risk of HMRC seeking to enforce this secondary liability against them?
  • Does this draft secondary legislation envisage any changes to Real Time Information returns?
  • Do the NICs provisions mirror the income tax provisions?
  • How does the publication of this secondary legislation affect the current government review of the off-payroll IR35 changes?
  • What are the next legislative steps?
  • What should engagers of contractors be doing in advance of 6 April 2020?

Article summary

Tax analysis: Constantine Christofi, associate solicitor at RPC analyses the recently published draft secondary legislation, which forms part of the package of measures that will implement changes to the off-payroll IR35 rules from 6 April 2020, and considers what actions engagers of contractors should take before the new rules are in place. or take a trial to read the full analysis.

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