The next step

HMRC's guidance: Understanding off-payroll working (IR35)

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New guidance for IR35 and umbrella schemes

IR35/off-payroll. HMRC has made changes to its guidance for businesses and individuals affected by the IR35/off-payroll rules (see The next step ). It says that the changes have been made to part 14 of the guidance including the addition of “A survey allowing users to give feedback” on the guidance (see The next step ).

Umbrella schemes. These schemes purport to allow individuals to reduce tax and NI for temporary workers, typically those who might otherwise be caught by the IR35/off-payroll rules. Some of the schemes operate unlawfully and HMRC’s overhauled guidance includes checklists to help you identify them and so avoid getting inadvertently involved in unfair tax avoidance (see The next step ).

For links to HMRC’s updated guidance, visit https://www.tips-and-advice.co.uk , Download Zone, year 24 issue 8.