Payroll Legislation

Has Off-Payroll Working in the Private Sector Been Postponed?

Legislation

Has Off-Payroll Working in the Private Sector Been Postponed?

Due Date

6 April 2021

Summary

The off-payroll working rules (IR35) legislation for changes to non-public sector organisations is included in Finance Act 2020, has now received Royal Assent. The reform will take effect from 6 April 2021. You should therefore start preparing for the reform taking effect. More help will be available from HMRC next month.

The Check Employment Status Tool

The Check Employment Status Tax tool (CEST) is already available for organisations and contractors to consider the appropriate employment status for tax for contracts running beyond 6 April 2021.

HMRC will stand by the results given by the CEST tool, provided it is used in accordance with our guidance and the information entered is accurate, and remains accurate. This is regardless of when the tool is used ahead of April 2021. This means you can already use the tool for engagements that start in April 2021 onwards.

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