Off-payroll working rule changes create potential tax liability

POSTED BY CARRIE FERRIS | ARCHIVE |
| 1 min read

For institutions and other entities that are public authorities for Freedom of Information Act purposes, guidance recently published by HMRC has confirmed that off-payroll working status determinations made prior to 6 April 2020 will only be valid for engagements continuing after this date if they meet new legislative requirements.  These require the client institution to provide reasons for the decision and pass them to both the individual and any third party the client contracts with.

This could lead to tax liabilities if institutions do not take action.  For further information about the changes and steps to take, see our detailed article here.

Our content explained

Every piece of content we create is correct on the date it’s published but please don’t rely on it as legal advice. If you’d like to speak to us about your own legal requirements, please contact one of our expert lawyers.

Posted by

Tags

Search

Mills & Reeve Sites navigation
A tabbed collection of Mills & Reeve sites.
Sites
My Mills & Reeve navigation
Subscribe to, or manage your My Mills & Reeve account.
My M&R

Visitors

Register for My M&R to stay up-to-date with legal news and events, create brochures and bookmark pages.

Register
Visitor Login

Existing clients

Log in to your client extranet for free matter information, know-how and documents.

Client Extranet

Staff

Mills & Reeve system for employees.

Staff Login

Our use of cookies

To help improve your experience of our website we would like to use cookies. This means we collect some information on your activity while you are on the website. For more information read more about our use of cookies here, your setting can be changed at any time.
Please accept our use of cookies and help us improve your experience.

Accept Cookie settings
Close overlay