Off Payroll Working/IR35 - Repeal From 6 April 2023 [On demand] has been saved
Off Payroll Working/IR35 - Repeal From 6 April 2023 [On demand]
(Aired 4 October 2022)
Host: James Warwick
Presenters: Rich Barrett, Amy Douthwaite
The government’s mini-budget unexpectedly announced the repeal of the 2017 Public Sector and 2021 Private Sector IR35 rules from 6 April 2023. This means a shift back to Personal Service Company responsibility for determining employment status and paying taxes. What are the key decisions and impacts for organisations who moved from PSC models to PAYE alternatives, and those that continue to engage PSCs and self-employed individuals more broadly? After the significant effort made to comply with the 2017/2021 rule changes, will organisations who moved to PAYE models unwind those arrangements and move back to paying PSCs gross? We’ll discuss:
- How the rules will change.
- Policy options and key decisions.
- Cost impact
- Tax considerations (Corporate Criminal Offence, directors/sole traders and managed service companies)
- Operational impact
- Legal implications
- HMRC enforcement and settlement.
Keep up-to-date on the repeal of the IR35 rules.