If your business uses the services of consultants and contractors through an intermediary such as a personal service company, you will be aware of the importance of getting ready for the off-payroll rules (IR35) that will apply in the private sector from 6 April 2020.
HMRC and HM Treasury have now issued helpful clarification that the new off-payroll rules will only apply to services carried out on or after 6 April 2020 and will not catch services performed before that date even if they were paid for after that date.
If payment is made on or after 6 April 2020 in respect of services provided both before and after 6 April 2020, a “just and reasonable” apportionment will be required.
Our employment team can carry out an assessment of the status of the individuals you engage and provide advice and support on the new IR35 new rules. Get in touch if you’d like to discuss this with us further.