With no apologies for being lazy, how do the new off-payroll rules interact with CIS? I assume that they operate much as the current rules re CIS and individuals - first port of call is to determine the status of the worker and if he is considered to be an employee then PAYE trumps CIS deductions. So are the new rules the same - if end-client determines that 'IR35' should apply to the intermediaray company, so that PAYE is applied, there is no need to consider CIS status?
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I can't find anything in the legislation but the Policy Paper and Consultation Document mentions CIS on page 22 if that is any use to you.
"Construction Industry Scheme: where the conditions in the off-payroll working rules apply, these rules will take precedent over the rules in the construction industry
scheme."
https://assets.publishing.service.gov.uk/government/uploads/system/uploa...
Thanks, Lesley - that is enough for me at the moment.