Comments from ACCA to HMRC’s policy consultation on off-payroll working rules in the private sector from April 2020, in May 2019
ACCA wholly supports anti-avoidance policy measures to combat the loss of tax revenue and employee rights brought about by the arbitrary creation of intermediary entities to disguise the true nature of the worker/client relationship.
In drafting our response to this consultation, ACCA conducted a survey of members in the private sector that either engage with or operate as off-payroll workers. Our survey found that some (29%) intended to reduce their reliance on off-payroll workers as a result, and the off-payroll workers felt that they would be unable to challenge employment status determinations arising from the rules.
As well as the increased financial risk being passed down the supply chain, ACCA was particularly worried about the proposed timeframe for implementation and recommended a delay to 2021.
Download the full consultation response below.