EST Update. Oct ’20 Monthly Round up

HMRC Guidance: OP21 education and support

Published: 26 October 2020

At the start of October 2020, HMRC relaunched its programme of support to help you prepare for the Off-payroll working reforms (OP21). HMRC have produced a document to show the comprehensive package of support that is available from them.

Legislation: Debt recovery under OP21 S.I. published

Published: 22 October 2020

The statutory instrument SI 2020/1150 has been published which allows HMRC to recover PAYE from other relevant persons in a contractual chain under the off-payroll working legislation, Chapter 10, Part 2 of the Income Tax (Earnings and Pensions) Act 2003. The regulations come into force on 6 April 2021.

HMRC OP21: Interpretation of s.61O

Published: 19 October 2020

On 16 October 2020, HMRC issued a stakeholder update on the interpretation of section 61O of Chapter 10 ITEPA 2003 and the conditions where the intermediary is a company. HMRC had become aware of the possible unintended consequences of the amendment to s.61O of Chapter 10 ITEPA, that will apply from 6 April 2021.

HMRC Guidance: Labour supply chain due diligance

Published: 16 October 2020

Advice on applying supply chain due diligence principles to assure your labour supply chains

Failing to take reasonable action to make sure that your supply of labour is legitimate can lead to significant legal, financial and reputational risks to your business. It could even stop your business from operating entirely.