The following Employment precedent provides comprehensive and up to date legal information covering:
FORTHCOMING CHANGE: From 6 April 2021, the IR35 regime applicable to off-payroll working, which has applied since 2017 to public sector entities, is extended to private sector entities (other than one that is ‘small’ or does not have a ‘UK connection’) engaging a worker via an intermediary, such as a personal service company (PSC) and applies to payments made in respect of services provided on or after that date. Broadly, the effect of the off-payroll IR35 regime is, in relevant situations, to shift the responsibility for assessing whether IR35 applies from the PSC to the end client and, in the event IR35 does apply, to shift the obligation to make deductions in respect of income tax and National Insurance contributions (NICs) and to pay the apprenticeship levy (if due) onto the party that is closest in the relevant contractual chain to the PSC (whether that party is the end client which contracts directly with the PSC or another intervening intermediary in more complicated contractual arrangements). For more detail on this extension, see Practice Note: IR35—off-payroll workers.
This Precedent is being updated in light of the relevant legislation. For further details, see the Drafting Notes to this Precedent, under the heading ‘Taxation issues’.
Coronavirus (COVID-19): The The Health Protection (Coronavirus, Restrictions) (Self-Isolation) (England) Regulations 2020, SI 2020/1045, in force (in relation to England only) from 12am on
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