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ug18-00 [2020/03/02 15:21] – created Shelley Hunter | ug18-00 [2021/04/06 09:09] (current) – Viola Scott | ||
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==== IR35 and Off-Payroll working ==== | ==== IR35 and Off-Payroll working ==== | ||
- | The Government has confirmed that it intends to reform the off-payroll working rules (commonly known as IR35) from 6 April 2020. This change will impact recruitment agencies who provide off-payroll workers via intermediaries, | + | The Government has confirmed that it intends to reform the off-payroll working rules (commonly known as IR35) from 6 April 2020. This was then delayed until 6th April 2021. This change will impact recruitment agencies who provide off-payroll workers via intermediaries, |
Under the detailed proposals, medium and large businesses in the private sector will have a number of obligations.\\ \\ | Under the detailed proposals, medium and large businesses in the private sector will have a number of obligations.\\ \\ | ||
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The recruitment agency will then be required to pass on the determination to the next party in the labour supply chain, for example a second agency. //Failure to pass on the determination will result in the tax and NIC liabilities resting with the party that fails to pass on the determination// | The recruitment agency will then be required to pass on the determination to the next party in the labour supply chain, for example a second agency. //Failure to pass on the determination will result in the tax and NIC liabilities resting with the party that fails to pass on the determination// | ||
- | **To enable your Agency to manage it’s IR35 responsibilities there are new fields on the Company and Candidate record.\\** | + | The functionality must be turned on in General Settings\\ \\ |
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+ | **To enable your Agency to manage it’s IR35 responsibilities there are new fields on the Company and Candidate record.** | ||
**Company Record:**\\ | **Company Record:**\\ |