HMRC has provided a list of how to prepare for the changes of the off-payroll working rules starting from 6 April 2020 that will help to guide medium sized and large business within the private sector. The changes will make the involved organisations in control of taking decision if IR35 applies to services they receive from individuals working within a limited company.
According to HMRC, from April 2020 the rules for engaging individuals through personal service companies (PSCs) are changing. The responsibility for determining whether the off-payroll working rules apply will move to the organisation receiving an individual’s services.
This advice will help your organisation prepare before the changes come in.