{"id":20058,"date":"2020-04-08T14:46:41","date_gmt":"2020-04-08T14:46:41","guid":{"rendered":"https:\/\/smh.group\/?p=20058"},"modified":"2023-02-15T13:21:03","modified_gmt":"2023-02-15T13:21:03","slug":"moved-to-the-back-burner-key-changes-postponed-to-2021","status":"publish","type":"post","link":"https:\/\/devstagesite.co.uk\/smhgroup\/moved-to-the-back-burner-key-changes-postponed-to-2021\/","title":{"rendered":"Moved to the back burner \u2013 key changes postponed to 2021"},"content":{"rendered":"\n

The global pandemic\nhas meant some expected changes have now been put off until next year, but\nshouldn\u2019t be entirely forgotten.<\/strong><\/p>\n\n\n\n

IR35<\/strong><\/h2>\n\n\n\n

The reforms to the off\npayroll working rules in the private sector were due to come into effect from 6\nApril, passing responsibility for determining the employment status of\ncontractors from individuals to those using their services \u2013 either end users\nor agencies. Between concerns on the impact of the rules themselves and\nperceived problems with HMRC\u2019s online tool set up to work out if the rules\napply \u2013 known as CEST (check employment status for tax) \u2013 the roll out of the changes\nhas been mired in controversy.<\/p>\n\n\n\n

Following a government\nreview in February of the implementation, contractors and businesses hoped that\nthe project might be either put on hold and substantially reworked or\ncancelled. A week after confirming in the Budget that the reforms would go\nahead, the Chief Secretary to the Treasury Stephen Barclay announced that the\nscheme implementation was indeed being postponed, but is still set to reappear\nin 2021.<\/p>\n\n\n\n

Meanwhile HMRC has\nadapted and enhanced the CEST tool in response to the criticism, altering\nlanguage and adding more detailed questions. The changes have resulted in a\ngreater completion of the online questionnaire in the run-up to the initially\nexpected implementation.<\/p>\n\n\n\n

Digital links<\/strong><\/h3>\n\n\n\n

With only days to go before the deadline, HMRC has also postponed a requirement for businesses registered under Making Tax Digital<\/a><\/span><\/strong> (MTD) for VAT, to use \u2018digital links\u2019 in transferring data from Excel or other sources for their online reporting. Originally slated to come in from 1 April, the deferral is seen as easing pressure on businesses already struggling in the wake of Covid-19. <\/p>\n\n\n\n

Defined as an\nelectronic transfer or exchange of information between software products or\napplications, digital links specifically excluded use of \u2018cut and paste\u2019 methods\nexcept during the initial transition year. The soft landing period for such\ntransitions was due to end either on 1 April or 1 October 2020, depending on\nwhen the business first registered for MTD for VAT.<\/p>\n\n\n\n

Business will now have until their first VAT return<\/a><\/span><\/strong> period starting from 1 April 2021 to implement digital links fully. <\/p>\n\n\n\n

There are likely to be further measures and compromises to come as we get to grips with the full implications of the current shutdown. However welcome these postponements are, it is worth remembering that they are just that \u2013 postponements \u2013 and these issues will come back into focus over the coming months.<\/p>\n\n\n\n

If you need any further advice contact one of our Accounting & Business Advisory<\/a><\/span><\/strong> on 0114 266 4432<\/strong> or info@smhca.co.uk<\/a><\/span><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

The global pandemic has meant some expected changes have now been put off until next year, but shouldn\u2019t be entirely forgotten.<\/p>\n","protected":false},"author":4,"featured_media":18384,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[3],"tags":[35,83,218,11,185,106,458,187,76,261],"class_list":["post-20058","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-smh-accounting-business-advisory","tag-business","tag-chartered-accountants","tag-employment","tag-hmrc","tag-ir35","tag-making-tax-digital","tag-off-payroll","tag-self-employed","tag-vat","tag-vat-returns"],"acf":[],"yoast_head":"\nMoved to the back burner \u2013 key changes postponed to 2021 - SMH Group<\/title>\n<meta name=\"description\" content=\"The global pandemic has meant some expected changes have now been put off until next year, but shouldn\u2019t be entirely forgotten.\" \/>\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=\"Moved to the back burner \u2013 key changes postponed to 2021 - 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