Off-Payroll working (IR35) – Questions about compliance

Ahead of changes to the off-payroll working rules #IR35 on 6th April 2021, the HMRC answer some top questions about compliance that they’ve heard in their webinars and other support they have provided

  • Are changes to the off-payroll working rules happening on 6 April 2021?
  • Does the light touch approach to penalties mean customers don’t need to comply with the rules in 21/22?
  • What is the scope of HMRC’s ‘specialist team’ for off-payroll working?
  • Can client organisations make one status decision covering all contractors?
  • Is it appropriate for client organisations to ask their agencies, or others, to make OPW status determinations for them?
  • Who should pay Employer’s National Insurance Contributions (NICs)?
  • What should I do if I think the client might have given incorrect information about their size?
  • How are the rules applied if there are international aspects to take into account, for example the contractor’s work is not done in the UK or the client organisation does not have a UK connection?
  • Will status determinations made using CEST hold up in case of challenge by HMRC?

For the answers see:

Get ready for Off-Payroll Workers (IR35).

PAYadvice.UK 12/3/2021

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