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HMRC guidance: 25 March 2020

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  • Understanding off-payroll working (IR35): updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021;
  • Fee-payer responsibilities under the off-payroll working rules: updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021;
  • April 2021 changes to off-payroll working for clients: updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021;
  • Off-payroll working for agencies: updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021;
  • Private sector off-payroll working for intermediaries: updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021;
  • Public sector off-payroll working for intermediaries: updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021;
  • Public sector off-payroll working for clients: updated to reflect the delay to the changes to the off-payroll working rules until 6 April 2021;
  • Reduction in the lifetime limit for entrepreneurs’ relief:  technical note: updated to include anti-forestalling measures in relation to share reorganisations; and
  • Submit your Annual Tax on Enveloped Dwellings return: updated to show the ATED online service will now save a draft of returns for 60 days.
Issue: 1481
Categories: News
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