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Off-payroll working in the private sector - the consultation proposals

On 5 March 2019 the government published a second consultation to consider the reform of off-payroll working in the private sector.

Anita Monteith and Sarah Ghaffari explain the proposed changes included in the consultation, which include:

  • An exemption for small engagers
  • Who is liable for deducting tax at source
  • How information will flow through the supply chain
  • A dispute resolution process

They also consider the lessons learnt from the reform to the public sector.