October 26th, 2020 / Insight posted in

Webinar recording: Update on off-payroll working rules

View the webinar slides here.

Tim Stovold, Head of Tax, hosted our latest off-payroll webinar, focusing on the new off-payroll working rule coming into effect in the private sector from 6 April 2021. We are delighted to share our top five takeaway points from the webinar:

1. Check whether you can rely on the small companies’ exemption.

2. Assess the workforce to identify the contractors who fall under these new rules and plan your communication strategy with the individuals in the time leading up to 5 April 2021 to warn them of these changes.

3. Review your processes and systems to ensure that contracts for personal services are identified and handled correctly. This will include determining their status and passing on the correct notices, as well as providing the correct sums to payroll for calculations on the necessary deductions.

4. Perform due diligence on the supply chain of agencies to protect you against the transfer of PAYE liabilities from agencies back to your organisation.

5. Create a dispute resolution policy to comply with your statutory obligation to have one.

We hope you found this webinar insightful. Please do get in contact if you have any further questions or require any help.

Additional resources

Factsheet: new off-payroll working rules: organisations should be preparing now

In response to the questions from the attendees from the film, TV or theatre sectors, the following HMRC guidance may be useful:

Link to HMRC internal manual Employment Status Manual for the Entertainment sector

Link to the agreed self-employed grades at ‘Appendix 1’ for the Entertainment sector