Off-payroll working from April 2020 – new guidance

23 August 2019

A number of new guides and revised guides have been published to help educate and support organisations through the extended reform of the off-payroll working rules to all sectors from April 2020.


On 11 July 2019 draft legislation, an explanatory note and a summary response document were published on GOV.UK, and confirm that the reforms to off-payroll working in the private sector for medium and large businesses will, as previously announced, come into effect from April 2020.


The reform will make organisations responsible for determining whether the existing rules apply to the contractors they hire and ensuring the necessary employment taxes are paid.


The Government announced that an education and support package would be provided to the affected organisations and new and revised user guides providing help and support in implementing the measure have now been published.


Government has worked with stakeholders to produce guides written from a user perspective to guide the user through the legislative changes that affect them. Further guidance will be published later in the year.


Work is continuing with stakeholders on the enhancements to the Check Employment Status for Tax (CEST) tool which will be available before the end of the year.



New guides


April 2020 changes to off-payroll working for clients


April 2020 changes to off-payroll working for intermediaries


Off-payroll working for agencies


Fee-payer responsibilities under the off-payroll working rules



Revised guidance


Prepare for changes to the off-payroll working rules (IR35)


Working through an intermediary (IR35)


Understanding off-payroll working (IR35)


Public sector off-payroll working for clients


Public sector off-payroll working for intermediaries


Private sector off-payroll working rules for intermediaries


Private sector off-payroll working for clients


How to calculate the deemed employment payment




CIPP comment

Your views and comments on the new and revised guidance would be most welcome. We will take any responses to HMRC at the next IR35 forum (29 August) for consideration. Please email us at policy using ‘Off-payroll working guidance’ as the subject.


Any views or comments on the draft legislation are due by Thursday 5 September and can be sent to HMRC at this email address.