As many will be aware, the extension of the off payroll rules to the private sector will be one year old on 6 April 2022 (having been delayed by one year due to the pandemic). However, many may not realise that HMRC had committed to a light touch approach to enforcement for the first 12 months and of course, that relative amnesty will now be over. Mistakes can be costly, embarrassing and potentially cause delays to projects if rates have to be renegotiated and budgets may not have been set with these increased costs in mind which could end a project altogether. And with the weaknesses of the Check Employment Status for Tax (CEST) tool well known, now could be a good time to review your contracting arrangements once again to be sure that each contract has been assessed on a case by case basis and that informed and credible status determinations have been made where necessary.
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Off-payroll rules: one year on
IR35: off-payroll one year on