On 7th February 2020, HMRC and HM Treasury announced a change to how the extension of the off-payroll working rules to the private sector will apply when they take effect on 6 April 2020. The extension will only apply to services provided on or after that date.

Previously the extended rules would have applied to services provided before 6 April 2020 if payment for those services were made on or after that date.

It has also said that penalties will not be payable for errors relating to off-payroll in the first year, except in cases of deliberate non-compliance