The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations, SI 2020/373, require deemed employers under the public sector off-payroll working rules to complete an additional off-payroll worker indicator on PAYE real-time information returns when making payments in respect of such workers. The regulations come into force on 11 May 2020 and the indicator is effective from April 2020.
The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations, SI 2020/373, require deemed employers under the public sector off-payroll working rules to complete an additional off-payroll worker indicator on PAYE real-time information returns when making payments in respect of such workers. The regulations come into force on 11 May 2020 and the indicator is effective from April 2020.
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