Hot topics - February 2020

HMRC announces further change to the off-payroll working rules

Earlier this month the Government announced that in situations where the new IR35 rules will apply, this will only be to services provided by contractors on or after 6 April 2020. Previously, the timing of the payment would have been the determining factor, so services provided before 6 April could have been caught if payment for those services was made on or after 6 April.

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