Patricia Grant Bcom CA
Stephen Grant BCom CA
Karen Szotek BSc ACCA
Changes to the rules on off-payroll working in the public sector took effect in April 2017. These changes appear to have been quite successful in generating increased PAYE receipts encouraging the government to look at a similar solution for the private sector.
A period of consultation has taken place but it is expected that rules similar to those which apply to public sector bodies will come into effect from April 2020. It is not clear at this stage whether these will apply to all businesses or only to larger operations.