HMRC has published the following new guidance notes on the off-payroll working rules for intermediaries, contractors and clients:
Off-payroll working for intermediaries and contractors providing services to the public sector or medium and large clients in the private sector: this covers the requirements for the end client to operate the off-payroll working rules, determine the worker’s employment status and provide an employment status determination to the worker;
Off-payroll working for intermediaries and contractors providing services to small clients in the private sector: this covers the requirement for the intermediary to apply the rules (including employment status determinations); and
Off-payroll working for clients: this is aimed at public sector or medium/large private sector clients receiving workers’ services and who will need to operate the rules.
HMRC has published the following new guidance notes on the off-payroll working rules for intermediaries, contractors and clients:
Off-payroll working for intermediaries and contractors providing services to the public sector or medium and large clients in the private sector: this covers the requirements for the end client to operate the off-payroll working rules, determine the worker’s employment status and provide an employment status determination to the worker;
Off-payroll working for intermediaries and contractors providing services to small clients in the private sector: this covers the requirement for the intermediary to apply the rules (including employment status determinations); and
Off-payroll working for clients: this is aimed at public sector or medium/large private sector clients receiving workers’ services and who will need to operate the rules.
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")