On 7 January the government formally launched its review of the Off Payroll Working Rules which are due to come into force on 6 April.
The review, which was promised by the Conservative Party during the election, will run until “mid- February” but is very much phrased as a review to ensure the implementation in April is “as smooth as possible” rather than there being any hope of a delay to the implementation.
The review will involve roundtable discussions with affected businesses and contractor industry bodies, a further review of the CEST online tool and a review of experiences from the public sector, following the roll out of the rules to the public sector in 2017.
Andy Chamberlain, deputy director of policy at the Association of Independent Professionals and the Self-Employed (IPSE) has criticised the review as being “disappointingly hasty and inadequate”.
In our view, the review is unlikely to make any radical changes, given the scope and the fact that the implementation date has not been postponed. Businesses are advised to continue to prepare based on the information currently available.