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Clearing up the confusion over off-payroll working

The delayed start date for off-payroll working is welcome as the new off-payroll working rules are obviously confusing many people. David Heaton tries to clarify some of the puzzling points.

Payroll In case you were wondering: no, not “Confusion reigns”. Although it might. The market is struggling to get an accurate picture of the new rules, new processes and new problems arising from the latest reform of IR35, dripping out in the form of consultation papers, guidance, draft Finance Bill legislation, revised versions of all three, and ministerial statements.

We needed all this last year so as to have time to prepare adequately. We now have some breathing space, but will we be in a better position come April 2021? Before that delay, the Chancellor had announced that there would be a light touch to compliance for the first year. Will that remain?