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Off-payroll working rules best practice

The rules for individuals providing services to certain private sector organisations via an intermediary such as a personal service company (PSC) changed from 6 April 2021. The new rules mean that medium and large-sized clients are now responsible for deciding whether the intermediaries’ legislation applies to their workers. This includes charities and third sector organisations. The changes mainly apply to businesses with an annual turnover of more than £10.2 million.

HMRC has laid out some helpful best practice points to be aware of in complying with the rules:

This is also relevant to agencies of any size who supply contractors that may be affected by these rules.

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