IR35, or the Off-Payroll working rules, has been published by HMRC a year early. The original launch date was the 6 April 2020.

HMRC has published a four-step guide to help businesses to check the cases in which the off-payroll working rules apply. As part of the guidance, HMRC states that those organisations using the individual’s service are responsible for checking whether the Off-Payroll working rules apply or not.

The open consultation closed on the 28th May and HMRC is looking for responses on the following matters:

  • The scope of the reform and the impact on non-corporate engagers;
  • Information requirements for engagers, fee payers and personal service companies (PSCs);
  • How to address potential disagreements regarding an individual’s employment status.

The consultation includes HMRC’s plans regarding education and support for those businesses that may be affected.