Finance Bill 2020: amendment to off-payroll working provisions tabled

Released 19 May 2020

The Government has tabled new clause 1 and Schedule 1 dealing with workers’ services provided through intermediaries, for the Public Bill Committee of Finance Bill 2020.

The new clause and Schedule are being introduced to move certain responsibilities under the intermediaries (off-payroll working) rules in ITEPA 2003, Pt. 2 from an individual worker’s intermediary to a client outside the public sector where that client has a UK connection and does not qualify as ‘small’.

The new provisions also cover the Government’s earlier announcement that the changes to the off-payroll working rules will not be implemented until 6 April 2021.

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