08 April 2020 
Julia Ascott, Employment Taxes Specialist
We have received the following note from Dave Cannon, HE Sectory Compliance Manager (the new Ann Wilson Clarke) at HMRC regarding how to treat off-payroll workers on RTI submissions.
"Where contractors working through their own limited company or other intermediary provide their services to you as a public authority, from 11 May 2020 there will be an additional requirement. The party paying the contractor's company will be required to start using the PAYE RTI “off-payroll worker subject to the rules” indicator in payrolling software. Whilst there is no requirement to start using the off-payroll worker indicator on RTI submissions from 6 April 2020, this function will be available and may be used from that date.
Please ensure you, or your agency if you use one, begin using this marker in your payroll software from 11 May 2020."
