With less than two months until the rules come into force, amidst heavy criticism of the rushed introduction of the private sector measures, the Lords’ inquiry has a wide remit, but it may be too little too late.
Under the proposals, businesses will be responsible for deciding whether contractors they hire are liable to pay income tax and national insurance contributions (NICs), extending PAYE status to these workers and associated employer NIC liabilities.
As part of its inquiry on the draft Finance Bill 2019-20, the committee has issued a call for evidence from affected parties, including contracts, affected businesses and the tax profession.
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