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Concerns on extending off-payroll working rules

15 July 2019 / Alastair Kendrick
Issue: 4704 / Categories: Comment & Analysis
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Key points

  • Contractors and their clients require timely information and advice on off-payroll working rules.
  • A delay in implementation would be costly.
  • Differences of opinion on the rules and their operation.
  • Will the check employment status tool be robust?
  • The end client bears a substantial risk if they make the wrong status decision.
  • Will hire costs increase?
  • Some contractors may already be operating PAYE.

A considerable amount of coverage has been published in Taxation recently on the proposed IR35 changes which HMRC outlined in its consultation document of 5 March 2019 ( The consultation period concluded on 28 May 2019 and draft legislation has now been published ( Clearly those engaged in using personal service companies their owners and advisers will need to review these final rules but how valid are the existing concerns on the extension of the off-payroll working rules into the private sector?

The cost of deferment


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