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<p>The off-payroll working rules are designed to ensure that an individual who works like an employee, but through their own limited company, pays broadly the same Income Tax and National Insurance contributions as other employees. The Tax Information and Impact Note (TIIN) published in July 2019 sets out HMRC’s assessment that the reform to the off-payroll working rules is expected to affect 170,000 individuals. The TIIN can be found here: <a href="https://bit.ly/2YTbOaA" target="_blank">https://bit.ly/2YTbOaA</a>. This is a UK wide figure.</p><p> </p><p>The Government launched a review of changes to off-payroll working rules on 7 January 2020 to determine if any further steps can be taken to ensure the smooth and successful implementation of the reform due to come into force in April 2020. The review will also consider whether any additional support for businesses is needed to ensure that the self-employed, who are not in scope of the rules, are not affected. The review will conclude in mid-February 2020.</p> |