Guidelines for Compliance with Off-payroll Working Rules Published
30 November 2023
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;
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.