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New HMRC measure: Adjusting PAYE liability for IR35 non-compliance
In a significant update to IR35 regulations, HMRC has introduced a measure effective from April 6, 2024, that impacts PAYE liability calculations in non-compliance cases. This policy allows HMRC to offset taxes and National Insurance contributions already paid by a worker and their intermediary against the deemed employer’s PAYE liability. This change aims to rectify the over-collection of tax and National Insurance in cases of non-compliance with off-payroll working rules.
Who it affects
- Individuals providing services through intermediaries, such as Personal Service Companies (PSCs).
- Medium and large-sized clients, partnerships, and public authorities engaging these workers.
Key changes
- HMRC will now consider taxes already paid by workers and intermediaries when assessing PAYE liabilities for deemed employers.
- This approach aims to distribute liability costs more fairly between workers and deemed employers.
Implications for businesses
- Businesses engaging workers through intermediaries may see reduced PAYE liabilities.
- The measure fosters a fairer tax system, acknowledging taxes already paid by workers.
How Kingsbridge can help
Kingsbridge, with its expert team on IR35 matters, offers comprehensive guidance and support to navigate these changes. We assist businesses in ensuring compliance and understanding the implications of this new measure for their contracting and employment practices.
For more detailed insights and personalized consultancy, contact our IR35 experts.
What you'll learn
- Key information on the IR35 Off-payroll reform (OPR)
- How the Off-payroll reform may affect your business
- Tips and tools that will help you navigate IR35
- Our predictions for the post-IR35 landscape
- Answers to your IR35 questions
Find out how we can improve your business’ IR35 process, by using the Kingsbridge Status Tool.
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