Business Services
5th April 2021

New off-payroll working rules in the private sector coming into effect

New off-payroll working tax rules are soon to come into effect for individuals who provide their personal services via an ‘intermediary’ to a medium or large business. The rules apply to payments made for services provided on or after 6 April 2021.

The new off-payroll working rules apply where an individual (the worker) provides their services through an intermediary (typically a personal service company) to another person or entity (the client). The client will be required to make a determination of a worker’s status and communicate that determination. In addition, the fee-payer (usually the organisation paying the worker’s personal service company) will need to make deductions for income tax and NICs and pay any employer NICs.

For further details, please click on the link below or do get in touch.

Our off-payroll working guide