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HMRC issues further guidance on IR35 - 17/02/2021

If you were still skeptical that the legislation is going ahead,

HMRC have made it quite clear today it is going ahead.

 

Key messages are:

·     HMRC will support businesses through the changes and will be tolerant if the business demonstrates a compliant approach to due diligence and quality SDS Status Determinations

·     HMRC will target high users of PSCs

·     HMRC are aware of aggressive alternative tax avoidance schemes

·     HMRC are setting up a ‘Task Force’ to focus on this

·     HMRC are keen to regulate the umbrella industry

·     HMRC guide on “How to spot a tax avoidance scheme”

 

Further information can be found here:

https://www.gov.uk/government/publications/hmrc-issue-briefing-supporting-organisations-to-comply-with-changes-to-the-off-payroll-working-rules-ir35
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