Differences

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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 ====
-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, such as personal service companies (PSCs), to medium and large businesses in the private sector and to the public sector. \\ \\
+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, such as personal service companies (PSCs), to medium and large businesses in the private sector and to the public sector. \\ \\
 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//. \\ \\
-**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\\ \\
+**To enable your Agency to manage it’s IR35 responsibilities there are new fields on the Company and Candidate record.**
 **Company Record:**\\