March 24 2020

COVID-19 pandemic: Budget 2018 – off-payroll working rules (implementation delayed)

Source: IBFD Tax Research Platform News

On 18 March 2020, HM Treasury announced that the reforms to the off-payroll working rules will be implemented on 6 April 2021, instead of 6 April 2020 as originally scheduled. This delay in implementation comprises part of the government's COVID-19 pandemic package.