Sarah Bradford examines the recent developments into off-payroll working including the consultation on off-payroll working in the private sector and employment status and asks ‘where are we now’?
The vexed question of how off-payroll workers should be taxed and who should be responsible for ensuring that they are taxed correctly remains firmly in the spotlight, as recent activity attests. Much is up for grabs, with consultations this year looking at the determination of a worker’s status for tax and employment rights purposes and the potential extension of the reformed IR35 rules for contractors in the public sector to those operating in the private sector.
Why it matters
From the government’s perspective, it is far better for workers to be employees than to provide their services via a personal service
