18 February 2021 
Julia Ascott, Employment Taxes Specialist
HMRC have issued a briefing document that sets out their position on compliance activity for the off-payroll working rules (IR35) from 6 April 2021. There will be a ‘light touch’ essentially for the first 12 months unless there is clear, deliberate non-compliance. It is not clear from the statement to what extent universities, who have been operating the rules since 2017, will be given a similar ‘light touch’ to the new updates to the rules. We would stress the continued importance of applying the scheme accurate, taking into account the new rules and not relying on the ‘light touch’ compliance activity asserted by HMRC’s briefing document.
To assist BUFDG members in understanding the new aspects of the rules for the public sector, we will be running an Off-Payroll Working (IR35) Time to Talk session with Grant Thornton UK LLP on Wednesday, 3 March at 10am. To find out more information and/or book yourself a place, please view the event page.
