The Government has launched a consultation on the proposed changes to the Off-Payroll Working Rules that are due to come into force in April 2020.

The changes will affect most businesses who use contractors engaged through personal service companies, shifting the responsibility for determining whether IR35 applies from the PSC to the ultimate client and the responsibility for operating PAYE and paying Employer NICs to the entity contracting with the PSC.

Do you understand the changes and are you ready for them?

The consultation paper asks for views on the draft legislation by 5 September - make sure you submit any comments by then!