A dress rehearsal

Nicholas Yassukovich examines the impact of the last minute delay to private sector off-payrolling legislation

Tuesday 17 March was a rare moment in tax. The words ‘Fiscus Interruptus’ came to mind when the government announced the deferral by a year of the private sector off-payrolling legislation that was due to come into force on 6 April, which was in just 19 days’ time. Those involved in planning for this legislation must now treat the last six months as a dress rehearsal and look forward to a new launch date in April 2021. Many, but not all, contractors will be pleased with another year of managing their own taxes.