LITRG comments on proposed changes to off-payroll working rules

Released 04 September 2019

The Low Incomes Tax Reform Group (LITRG) has responded to the government’s publication of the draft legislation for changes to the rules for off-payroll working from April 2020.

LITRG's main concern regarding the off-payroll legislation is that business-to-consumer arrangements should be placed outside of the scope of the new rules. It appears that such a carve out has been drafted, which the Group welcomes, although it says it is not clear why the exemption is framed as it is. The Group has also taken the opportunity to reiterate concerns over the impact of the changes on low-income workers in personal service companies (PSCs) and the reaction of the temporary worker market.

View the LITRG submission.

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