HMRC wants your opinion – IR35 private sector consultation opens

6th March 2019

The expected consultation period to roll out “off-payroll working rules” to the private sector has begun. HMRC propose that, from April 2020, medium and large sized private sector end-clients will be responsible for deciding if workers fees will be subject to PAYE and national insurance.

 

The consultation document advises HMRC will seek to address concerns that workers cannot appeal decisions and that end-clients are making blanket decisions for all workers rather than looking at all cases individually.

 

HMRC intend that these new rules will also apply to public sector workers to avoid two sets of legislation.

 

We have previously reported on an increase in employment tribunal claims, where those caught by IR35 are seeking employment rights. HMRC state in this consultation document that there is no current link between a workers tax status and their employment rights status. Aligning these is the subject of a separate ongoing consultation.

 

HMRC are seeking your opinion to ensure the rules are suitable for the large and diverse private sector; the consultation document can be found here

 



 
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