Please click here to read an alert memorandum relating to the proposed operation of the new off-payroll working rules to come into force in April 2020.
The proposals are detailed in a consultation published by HM Revenue & Customs (which is open for comment until 28 May 2019). If implemented as proposed, the new rules could make it considerably more onerous for businesses to engage consultants through personal service companies, in particular where agencies are involved in the labour chain.