Chris Smith, BKL’s Director of Personal Tax Compliance, has commented for the FT’s Pensions Expert on changes to the off-payroll working rules (IR35) from April 2020:
“If the new rules apply, then broadly it is the responsibility of the ‘employer’ to ensure PAYE and National Insurance Contributions are deducted before the net payment is made to the ‘deemed employee’.”
The full article is available via free registration on the Pensions Expert website here.
We have details here about the off-payroll working rule changes and how they affect businesses that engage workers.
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