Although the Government recently announced a review of (and possible delay to) the new Off Payroll (IR35) Rules; last week HMRC published additional draft legislation directly related to the new rules suggesting that implementation will go ahead on the 6th April, come what may. The draft legislation extends HMRC’s capacity, under certain circumstances, to pursue other parties in a supply chain for unpaid Tax and NI. Our advisors suggest that whilst this new legislation doesn’t bring anything new to the table, it again reinforces the need for appropriate supply chain management and due diligence when considering PSC and intermediary suppliers.
Proven contractual analysis coupled with ongoing proof of compliance from your intermediaries remains vital.
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