2020 was the year that HR was required to react to the unexpected, but it's now time to plan for the known challenges in the coming year. We look at what HR can do to prepare for 2021.
To encourage compliance with the IR35 rules, the Regulations enable HM Revenue and Customs (HMRC) to recover tax from other parties within the labour supply chain where the employer has failed to deduct income tax from payments made to an off-payroll worker.
Updated to reflect that the reforms to the IR35 rules in the private sector, which were due to come into force on 6 April 2020, have been delayed until 6 April 2021.
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