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.