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Off-payroll working: New rules

From April 2021, new rules will affect large organisations in the private sector. Sarah Ghaffari, Head of the Business and Management Faculty, explains how the they may affect resourcing


COVID-19 has had many effects on business, with one noteable change being the greater need for flexibility in the workforce. While there are a number of advantages to taking on contractors rather than staff (including tax benefits), businesses will need to consider the implications of new tax rules that come into effect from April 2021, as these are likely to affect resourcing decisions.