20 February 2020
On April 6 2020 off-payroll working under IR35 is being extended to the private sector.
The new rules on off-payroll working are not relevant to our members unless they operate through a PSC (personal service company). HMRC agree that the vast majority of our members should be classed as self-employed for tax purposes and have recently re-affirmed that view and there is specific guidance covering the entertainment sector. This is being revised but in the meantime the existing guidance (ESM4121) continues to apply and the new guidance when published will not bring in any major changes.
A full briefing document is available on the Equity website at https://www.equity.org.uk/at-work/tax-welfare.