Facial recognition technology – protecting privacy in a world of surveillance
Dorothy Agnew | 14.04.2020
10.04.2020 Dorothy Agnew
The off-payroll working rules under Chapter 10 of Part 2 of the Income Tax (Earnings and Pensions) Act 2003 were due to come into force on 6 April, however the Government has announced it is postponing reforms of the off-payroll working rules due to the economic impact of Covid-19 (Coronavirus).
It is important to note that the off-payroll working rules have not been cancelled but have been deferred until 6 April 2021.
The introduction of the legislation was to apply to the private sector with the aim of ensuring businesses assess the tax status of off-payroll workers contracted via limited companies, also known as personal service companies.
The postponement of the rules will have an impact of businesses which had introduced measures prior of the rules coming into force and will allow businesses more time to fully prepare for the change to come into force in 12 months time.