Last week, we reported on the publication of the draft regulations (the Social Security (Miscellaneous Amendments) Regulations 2017) which form part of the reforms to the intermediaries rules (IR35) for those engaged by...
the public sector through an intermediary. HMRC has now published some helpful guidance to assist those affected by the reforms.
The guidance provides advice on how the reforms will work in practice, who the changes will affect, when the changes will occur and a summary of how the responsibilities stemming from the reforms will be split among workers, fee-payers and Public Authorities.
There is also advice to help affected parties prepare for the changes before the regulations come into force on 6 April 2017.
Further specific links to supplementary guidance have been included for public authorities to help determine whether the off-payroll working rules apply if they are considering engaging with a personal service company. There are also links to additional information for individuals who get paid through personal services companies and fee-payers.