{"id":17594,"date":"2020-02-27T12:57:33","date_gmt":"2020-02-27T12:57:33","guid":{"rendered":"https:\/\/blogs.dlapiper.com\/beaware\/?p=17594"},"modified":"2020-02-27T12:57:33","modified_gmt":"2020-02-27T12:57:33","slug":"uk-be-aware-ir35-implementation-review-confirms-april-2020-start-date","status":"publish","type":"post","link":"https:\/\/blogs.dlapiper.com\/beaware\/uk-be-aware-ir35-implementation-review-confirms-april-2020-start-date\/","title":{"rendered":"UK: Be Aware: IR35 implementation review confirms April 2020 start date"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p>With weeks to go until the new IR35 rules come into force, the government has released the findings of its off-payroll implementation review, confirming that the off-payroll rules for the private sector will go ahead as planned on 6 April 2020<strong>. <\/strong><\/p>\n<p>A few minor changes, which had already been announced, are clarified in the review report. The main points to note are:<\/p>\n<ul>\n<li>The government\u2019s only significant concession is to introduce a light touch approach to penalties for the first year of operation. Fines will not be issued in the first year unless HMRC suspects tax evasion or abuse of the system;<\/li>\n<li>There will be a new legal obligation on client companies to respond to a request for information about their size from the agency or worker;<\/li>\n<li>The government has committed to not operating the rules retrospectively; the new rules will only apply to payments for services carried out on or after 6 April 2020;<\/li>\n<li>HMRC will keep the dedicated IR35 project team in place to help with enquiries and maintain a communication programme with affected large and medium-sized businesses;<\/li>\n<li>Information resulting from changes to the rules will not be used to open new investigations into personal service companies for tax years prior to 6 April 2020, unless there is reason to suspect fraud or criminal behaviour; and<\/li>\n<li>The legislation will be updated to address confusion about how the rules apply to offshore companies.<\/li>\n<\/ul>\n<p>HMRC has published <a href=\"https:\/\/www.gov.uk\/guidance\/understanding-off-payroll-working-ir35\">guidance<\/a> on the new rules and updated the <a href=\"https:\/\/www.gov.uk\/hmrc-internal-manuals\/employment-status-manual\/esm8005\">Employment Status Manual<\/a> earlier this month to include examples and case studies.<\/p>\n<p>For further information and assistance please contact\u00a0<a href=\"https:\/\/inform.dlapiper.com\/email_handler.aspx?sid=blankform&amp;redirect=https%3a%2f%2fwww.dlapiper.com%2fpeople%2fs%2fsmith-david%2f\">David Smith<\/a>\u00a0or\u00a0<a href=\"mailto:Richard.Johnson@dlapiper.com\">Richard Johnson<\/a>\u00a0from our Tax Group or your usual DLA Piper Employment Group contact.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; With weeks to go until the new IR35 rules come into force, the government has released the findings of its off-payroll implementation review, confirming that the off-payroll rules for the private sector will go ahead as planned on 6 April 2020. A few minor changes, which had already been announced, are clarified in the [&hellip;]<\/p>\n","protected":false},"author":50,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[3],"tags":[],"class_list":["post-17594","post","type-post","status-publish","format-standard","hentry","category-employment"],"_links":{"self":[{"href":"https:\/\/blogs.dlapiper.com\/beaware\/wp-json\/wp\/v2\/posts\/17594","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blogs.dlapiper.com\/beaware\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blogs.dlapiper.com\/beaware\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blogs.dlapiper.com\/beaware\/wp-json\/wp\/v2\/users\/50"}],"replies":[{"embeddable":true,"href":"https:\/\/blogs.dlapiper.com\/beaware\/wp-json\/wp\/v2\/comments?post=17594"}],"version-history":[{"count":0,"href":"https:\/\/blogs.dlapiper.com\/beaware\/wp-json\/wp\/v2\/posts\/17594\/revisions"}],"wp:attachment":[{"href":"https:\/\/blogs.dlapiper.com\/beaware\/wp-json\/wp\/v2\/media?parent=17594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blogs.dlapiper.com\/beaware\/wp-json\/wp\/v2\/categories?post=17594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blogs.dlapiper.com\/beaware\/wp-json\/wp\/v2\/tags?post=17594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}