A practical guide to IR35's ‘off-payroll’ legislation - from Build UK
From 6 April 2020, IR35 legislation is changing for medium and large organisations operating in the private sector.
The change is related to who is responsible for determining a worker’s status when they are employed through an intermediary and, if relevant, who has responsibility for operating payroll to account for any tax and National Insurance contributions to HMRC.
Build UK has prepared A Practical Guide to IR35 Changes, setting out comprehensive guidance for construction companies who use off-payroll workers, allowing them to determine if they are required to apply the new legalisation and providing clear steps to ensure they remain fully compliant.
Please do get in touch via firstname.lastname@example.org if you have any questions on the upcoming changes.