07 February 2020 
Julia Ascott, Employment Taxes Specialist
All HEs should have received correspondence from HMRC advising of the publication of the draft Employment Status Manual (ESM), incorporating the changes due to be implemented to the off-payroll working rules in April 2020. This draft provides further details on the use of reasonable care, status determination statements, the client-disagreement process and outsourced services. If you have not received the HMRC communication, you can read the draft rules here.
The revised ESM is still in draft form and may therefore be subject to change.
BUFDG will be reviewing these contents thoroughly over the next week and update our members with useful and summary information. Should you wish to discuss this further, please contact Julia Ascott.
