For the latest New Development, see ND.2828.
In the first year of operation of the rules applying from 6 April 2021, penalties will only be charged for inaccuracies where there is evidence of deliberate non-compliance1. Further, the guidance goes on to set out more detail of HMRC's compliance approach which is not to open investigations into intermediaries for tax years prior to 6 April 2021 based on new information from these rules unless there is reason to suspect fraud or criminal behaviour. It has also committed to ensuring that those doing their best to comply will not be adversely affect by others in the supply chain, although details of how this will work in practice have not been provided.
In February 2021 HMRC issued a briefing paper entitled supporting organisations to comply with changes to the off-payroll working rules (IR35). HMRC confirms their approach to compliance in the first year will be light touch as mentioned above, and some of the key additional messages were:
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:23