On 27 February 2020, HMRC issued new guidance on dealing with the small company exemption under the off payroll reforms (IR35). It has put in place measures so the personal service company (PSC) or agency can find out what size the client is and whether Chapter 10 or Chapter 8 applies. This also applies to ‘wholly overseas’ clients.

Rebecca Seeley Harris looks at the government's responses to the consultation on IR35 - off payroll working in the private sector.  These responses are a good insight into what changes the government are planning for the implementation in April 2020.

Rebecca Seeley Harris explores the changes announced in the Budget to the rules for off-payroll working (IR35) in the private sector.