Off payroll working from April 2020: draft Finance Bill 2019-20, ICAEW REP 86/19, 5th September 2019

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In Folder: ICAEW Representations, 2019

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Off payroll working from April 2020: draft Finance Bill 2019-20, ICAEW REP 86/19, 5th September 2019

Response by the ICAEW Tax Faculty to HMRC's consultation on draft Finance Bill 2019-20 legislation for off-payroll working from April 2020; argues the draft is overcomplicated, recommends postponing commencement to 6th April 2021, and calls for clearer information flows and obligations including status determination statements; comments on the use of CEST, a client-led disagreement process with clear deadlines, consultation on PAYE recovery via secondary legislation, an RTI filing grace period, and treatment of payments relating to contracts completed before commencement; references ICAEW's Ten Tenets for a Better Tax System. (AI generated description)

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description: Response by the ICAEW Tax Faculty to HMRC's consultation on draft Finance Bill 2019-20 legislation for off-payroll working from April 2020; argues the draft is overcomplicated, recommends postponing commencement to 6th April 2021, and calls for clearer information flows and obligations including status determination statements; comments on the use of CEST, a client-led disagreement process with clear deadlines, consultation on PAYE recovery via secondary legislation, an RTI filing grace period, and treatment of payments relating to contracts completed before commencement; references ICAEW's Ten Tenets for a Better Tax System. (AI generated description)

title: Off payroll working from April 2020: draft Finance Bill 2019-20, ICAEW REP 86/19, 5th September 2019

creator: Tax Faculty

creator: ICAEW

subject: Employment taxation

subject: Taxation

subject: Taxation of intermediaries

subject: PAYE and RTI

publisher: ICAEW

date: 2019-09-05

type: Text

format: pdf

language: en