{"id":24192,"date":"2023-12-14T12:54:42","date_gmt":"2023-12-14T12:54:42","guid":{"rendered":"https:\/\/www.moorethompson.co.uk\/mt-pay\/?p=24192"},"modified":"2024-03-21T13:57:52","modified_gmt":"2024-03-21T13:57:52","slug":"key-update-on-off-payroll-working-rules-ir35-for-businesses-managing-payroll","status":"publish","type":"post","link":"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/key-update-on-off-payroll-working-rules-ir35-for-businesses-managing-payroll\/","title":{"rendered":"Key update on off-payroll working rules (IR35) for businesses managing payroll"},"content":{"rendered":"<p>As announced in November\u2019s Autumn Statement, changes have been proposed to the off-payroll working rules (IR35) change, effective from 6 April 2024. These amendments could impact organisations currently undergoing a compliance check under these rules.<\/p>\n<p><strong>What\u2019s changing?<\/strong><\/p>\n<p>Historically, when HM Revenue &amp; Customs (HMRC) identified errors in a client\u2019s application of the off-payroll working rules, they assessed the deemed employer\u2019s liability for Income Tax and National Insurance contributions (NICs). However, starting from 6 April 2024, HMRC will now consider the taxes already paid by the worker or their intermediary, potentially reducing the amount owed by the deemed employer.<\/p>\n<p>This policy will apply to Income Tax and National Insurance contributions assessed from 6 April 2024 onwards, concerning off-payroll working errors in payments since 6 April 2017.<\/p>\n<p><strong>Potential impact for your business<\/strong><\/p>\n<p>This change presents an opportunity for organisations with open off-payroll working compliance checks. You may be able to pause the settlement of these checks until after 6 April 2024. To be eligible for a pause, your organisation must meet certain conditions:<\/p>\n<ul>\n<li>The compliance check has reached the settlement stage.<\/li>\n<li>You have acknowledged in writing an error in applying the off-payroll working rules.<\/li>\n<li>The deemed employer\u2019s gross liability, including any penalties, has been agreed upon.<\/li>\n<li>You provide HMRC with necessary information for the set-off, including the Personal Service Company\u2019s name and registration number, and the worker\u2019s full name or National Insurance number.<\/li>\n<\/ul>\n<p><strong>What happens next?<\/strong><\/p>\n<p>For organisations with ongoing compliance checks, HMRC will continue their normal procedures. If your organisation meets the criteria for a pause when settlement is ready, HMRC will offer you the option to pause. If agreed, HMRC will recontact your organisation after 6 April 2024 to settle the compliance check.<\/p>\n<p>It\u2019s important to note that pausing the settlement is optional. If you choose to pause, we advise making a payment on account for the full amount to prevent the accumulation of statutory interest.<\/p>\n<p>Our team is here to provide guidance and support to ensure your business remains compliant and takes advantage of any opportunities these changes may offer.<\/p>\n<p><strong>If you have any questions or need assistance with your payroll and compliance checks, please don\u2019t hesitate to\u00a0<a href=\"https:\/\/www.moorethompson.co.uk\/mt-pay\/contact-us\/\">contact us<\/a>.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As announced in November\u2019s Autumn Statement, changes have been proposed to the off-payroll working rules (IR35) change, effective from 6 <a href=\"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/key-update-on-off-payroll-working-rules-ir35-for-businesses-managing-payroll\/\" class=\"more-link\">&#8230;<span class=\"screen-reader-text\">  Key update on off-payroll working rules (IR35) for businesses managing payroll<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":24727,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-24192","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-payroll-press-articles"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Key update on off-payroll working rules (IR35) for businesses managing payroll - MT Pay<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moorethompson.co.uk\/mt-pay\/payroll-press-articles\/key-update-on-off-payroll-working-rules-ir35-for-businesses-managing-payroll\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Key update on off-payroll working rules (IR35) for businesses managing payroll - MT Pay\" \/>\n<meta property=\"og:description\" content=\"As announced in November\u2019s Autumn Statement, changes have been proposed to the off-payroll working rules (IR35) change, effective from 6 ... 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