Off-payroll working: Finance Bill 2019-2020, ICAEW REP 33/20, 5th June 2020

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In Folder: ICAEW Representations, 2020

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Off-payroll working: Finance Bill 2019-2020, ICAEW REP 33/20, 5th June 2020

ICAEW Tax Faculty briefing on the off-payroll working (IR35) provisions in the Finance Bill 2019-2020, submitted on 2nd June 2020 and issued on 5th June 2020. It recommends deferring the measure to a later Finance Bill in light of COVID-19 and lessons from public and private sector implementation; highlights policy concerns including alignment of tax with employment rights, umbrella company practices, disguised remuneration risks, and transfer of PAYE liability; and sets out specific recommendations on improving information flows, client and contractor obligations, HMRC safeguards, use of the CEST tool and mutuality of obligation (MOO), and PAYE RTI reporting deadlines. (AI generated description)

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description: ICAEW Tax Faculty briefing on the off-payroll working (IR35) provisions in the Finance Bill 2019-2020, submitted on 2nd June 2020 and issued on 5th June 2020. It recommends deferring the measure to a later Finance Bill in light of COVID-19 and lessons from public and private sector implementation; highlights policy concerns including alignment of tax with employment rights, umbrella company practices, disguised remuneration risks, and transfer of PAYE liability; and sets out specific recommendations on improving information flows, client and contractor obligations, HMRC safeguards, use of the CEST tool and mutuality of obligation (MOO), and PAYE RTI reporting deadlines. (AI generated description)

title: Off-payroll working: Finance Bill 2019-2020, ICAEW REP 33/20, 5th June 2020

creator: Tax Faculty

creator: ICAEW

subject: Employment taxation

subject: Taxation

subject: Taxation of intermediaries

subject: PAYE and RTI

subject: NIC

subject: Coronavirus

subject: Business operations

subject: Employment issues

subject: Employment and human resources