Guidelines for Compliance with Off-payroll Working Rules Published

30 November 2023


Government has published new promotional material, ‘Help to comply with the reformed off-payroll working rules (IR35) — GfC4’ which it describes as ‘guidelines for compliance’.

The guidance document includes comprehensive instruction and information in 12 separate parts;

  1. Purpose, scope and background
  2. Training your staff
  3. Record keeping
  4. Considering the requirements of a new role
  5. Considering your off payroll working population
  6. What to do if off-payroll workers are missed
  7. Contracted out services
  8. Making status determinations
  9. Status determination statements
  10. Client led disagreement process
  11. Operating PAYE
  12. Outsourcing of off-payroll working responsibilities
  13. Internal audit process – periodic reviews
  14. Next steps – correcting errors, guidance and legislation

Part 5 includes the following statement on due diligence which appears to nod at the shape of things to come with liability potentially being passed up the supply chain;

“If HMRC cannot recover any PAYE liability from other parties in the labour supply chain within a reasonable period of time, we may attempt to recover the liability directly from your organisation. Carrying out robust checks on the credibility and legitimacy of your labour supply chain can help prevent this from happening.”

Read the promotional material here.