This webinar will provide further information on the proposed legislative change to allow HMRC to account for taxes already paid by a worker and/or their intermediary when calculating the liability due from public sector clients, where an error has been made in applying the off-payroll working rules. This is a significant area for NHS bodies and we would encourage anyone involved with IR35 assessments in the sector to attend.
The background to this proposal can be found here, along with a link to HMRC’s consultation on the proposed legislative change and an HMRC factsheet on record keeping requirements for public sector clients.
The session will be delivered jointly by HMRC and Tax Centre of Excellence. You will have the opportunity to ask questions in the session, or alternatively you can raise questions in advance by emailing tax.coe@justice.gov.uk.