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In this series of IR35 guides you will be able to consider the impact of IR35 and the effect it has on those workers providing their services through intermediaries. In general, the effect of IR35 is to deem a payment at the end of the tax year, a payment subject to PAYE tax and both primary and secondary NICs, and that is treated as paid on the last day of the tax year.
There are, though, circumstances in which the date of the deemed payment will be brought forward from 5 April:
Taking an example of a worker who left his partnership on 30 September 2029, any deemed payment would be brought forward to 29 September 2020, with the resulting PAYE tax and NICs payable by 19 October 2020.
Note that unlike deemed payments at the end of the tax year, when it is possible to pay based on provisional calculations, the PAYE payments on deemed payments brought forward by one of the events listed above must be made based on actual figures.