GAO Finds Loose Oversight of Scholarship Tax Credits

The UK Government has announced that the expansion of the off-payroll working rules, known as IR35, will be delayed until April 2021, in light of the COVID-19 outbreak

The off-payroll working rules have been in place since 2000. They are designed to make sure that an individual who works like an employee, but through their own limited company, pays broadly the same Income Tax and National Insurance contributions as those who are employed directly.

Under the changes, the Government is extending the 2017 reform of the operation of the rules in the public sector to all medium and large organizations. This was to take place from April 6, 2020. This would have shift responsibility for operating the rules to the organization that engages the worker.

In the recent stimulus package to support the UK economy, the UK Government accepted that the implementation date must be pushed forward by one year, until April 6, 2021.


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