{"id":19905,"date":"2020-01-23T11:19:11","date_gmt":"2020-01-23T11:19:11","guid":{"rendered":"https:\/\/smh.group\/?p=19905"},"modified":"2023-02-15T13:45:06","modified_gmt":"2023-02-15T13:45:06","slug":"off-payroll-reforms-into-review","status":"publish","type":"post","link":"https:\/\/devstagesite.co.uk\/smhgroup\/off-payroll-reforms-into-review\/","title":{"rendered":"Off-payroll reforms into review"},"content":{"rendered":"\n<p><strong>Following months of disquiet, the government has announced a review of the extension of the off-payroll <span style=\"text-decoration: underline;\"><a href=\"https:\/\/devstagesite.co.uk\/smhgroup\/chartered-accountants\/taxation\/\">taxation<\/a><\/span> rules into the private sector. But it may be too late to prevent implementation.<\/strong><\/p>\n\n\n\n<p>The rules, known as IR35, are intended to tighten non-compliance with off-<strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/devstagesite.co.uk\/smhgroup\/chartered-accountants\/payroll-and-employee-services\/payroll\/\">payroll<\/a><\/span><\/strong> working regulations by shifting responsibility for determining the tax status of contractors from the workers to the end users \u2013 in this case, private sector medium and large organisations and charities. <\/p>\n\n\n\n<p>Uncertainty around the\nrules has been compounded by several Tax Tribunal cases both won and lost by\nHMRC. Groups representing those working through personal service companies have\nlobbied the government that the implementation of the extension poses serious financial\nrisks to those affected. <\/p>\n\n\n\n<p>One key contentious\nissue is HMRC\u2019s online employment status test tool. The CEST tool (check\nemployment status for tax) has been widely criticised as lacking nuance and\nbeing skewed towards employment status rather than self-employed. In 15% of\ncases, the tool was unable to provide a determination. In December, HMRC\nreleased an update to the tool, including a raft of new and updated questions,\nwith feedback invited from over 300 stakeholders. <\/p>\n\n\n\n<p>The government review\nis due to last for a month, into mid-February, and will include meetings with stakeholder\ngroups of contractors and businesses. While it\u2019s unlikely that the roll-out\nwill be cancelled, the review is tasked with investigating the impact of the\nchanges across different types of contractors and those who will have to\nimplement employment determinations, with a view \u201cto ensure the smooth and\nsuccessful implementation of the reforms\u201d. Analysis of the impact of the\ninitial roll-out to the public sector will be included, as well an evaluation\nof the revised CEST tool.<\/p>\n\n\n\n<p>With only weeks before the new tax year, this intervention may create more uncertainty for those affected by the off-payroll reforms. If you have any questions about your status, please get in touch with us on <strong>0114 266 443<\/strong>2 or <strong><span style=\"text-decoration: underline;\"><a href=\"mailto:info@smhca.co.uk\">info@smhca.co.uk<\/a><\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Following months of disquiet, the government has announced a review of the extension of the off-payroll taxation rules into the private sector. But it may be too late to prevent implementation.<\/p>\n","protected":false},"author":4,"featured_media":16859,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[435,218,459,190,11,185,458,108,434],"class_list":["post-19905","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-smh-accounting-business-advisory","tag-contractors","tag-employment","tag-employment-status","tag-government","tag-hmrc","tag-ir35","tag-off-payroll","tag-payroll","tag-self-employment"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Off-payroll reforms into review - SMH Group<\/title>\n<meta name=\"description\" content=\"Following months of disquiet, the government has announced a review of the extension of the off-payroll taxation rules into the private sector. But it may be too late to prevent implementation.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Off-payroll reforms into review - SMH Group\" \/>\n<meta property=\"og:description\" content=\"Following months of disquiet, the government has announced a review of the extension of the off-payroll taxation rules into the private sector. But it may be too late to prevent implementation.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/devstagesite.co.uk\/smhgroup\/off-payroll-reforms-into-review\/\" \/>\n<meta property=\"og:site_name\" content=\"SMH Group\" \/>\n<meta property=\"article:published_time\" content=\"2020-01-23T11:19:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-02-15T13:45:06+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/Payroll-FI.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"585\" \/>\n\t<meta property=\"og:image:height\" content=\"250\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Brendan Hall\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Brendan Hall\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/devstagesite.co.uk\/smhgroup\/off-payroll-reforms-into-review\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/devstagesite.co.uk\/smhgroup\/off-payroll-reforms-into-review\/\"},\"author\":{\"name\":\"Brendan Hall\",\"@id\":\"https:\/\/devstagesite.co.uk\/smhgroup\/#\/schema\/person\/637129b7464f960037f1b676f625570e\"},\"headline\":\"Off-payroll reforms into review\",\"datePublished\":\"2020-01-23T11:19:11+00:00\",\"dateModified\":\"2023-02-15T13:45:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/devstagesite.co.uk\/smhgroup\/off-payroll-reforms-into-review\/\"},\"wordCount\":327,\"image\":{\"@id\":\"https:\/\/devstagesite.co.uk\/smhgroup\/off-payroll-reforms-into-review\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/Payroll-FI.jpg\",\"keywords\":[\"contractors\",\"employment\",\"employment status\",\"Government\",\"HMRC\",\"IR35\",\"off payroll\",\"payroll\",\"self employment\"],\"articleSection\":[\"SMH Accounting &amp; Business Advisory\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/devstagesite.co.uk\/smhgroup\/off-payroll-reforms-into-review\/\",\"url\":\"https:\/\/devstagesite.co.uk\/smhgroup\/off-payroll-reforms-into-review\/\",\"name\":\"Off-payroll reforms into review - SMH Group\",\"isPartOf\":{\"@id\":\"https:\/\/devstagesite.co.uk\/smhgroup\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/devstagesite.co.uk\/smhgroup\/off-payroll-reforms-into-review\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/devstagesite.co.uk\/smhgroup\/off-payroll-reforms-into-review\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/Payroll-FI.jpg\",\"datePublished\":\"2020-01-23T11:19:11+00:00\",\"dateModified\":\"2023-02-15T13:45:06+00:00\",\"author\":{\"@id\":\"https:\/\/devstagesite.co.uk\/smhgroup\/#\/schema\/person\/637129b7464f960037f1b676f625570e\"},\"description\":\"Following months of disquiet, the government has announced a review of the extension of the off-payroll taxation rules into the private sector. 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