Medium and large private sector clients in the U.K., as well as public sector clients, will decide the employment status of off-payroll workers under new guidance.
Her Majesty’s Revenue and Customs issued the guidance, known as IR35, Aug. 22 to clarify rules that were included in the U.K.'s 2019-20 draft finance bill in July.
- Currently, the status of off-payroll employees is decided by the worker’s clients in the public sector, and by the intermediary—such as a worker’s personal service company—in the private sector.
- The changes take effect on April 6, 2020.
- The rules aim to ensure ...