Off-payroll working rules will apply only to payments made for services provided on or after 6 April 2020

The Government has announced that off-payroll working rules will now apply only to payments made for services provided on or after 6 April 2020. The rule change is set out in updated guidance in the Employment Status Manual.

The Government stated that a common issue raised over the course of the review into off-payroll working has been businesses’ concerns over what payments the rules apply to and from when. Previously, the rules would have applied to any payments made on or after 6 April 2020, regardless of when the services were carried out. The change means that organisations will only need to determine whether the rules apply for contracts they plan to continue beyond 6 April 2020.

This was among a number of the proposals discussed at a HM Treasury stakeholder meeting that CTG participated in, as part of a Government review into the implementation of the off-payroll working rules.