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The whiff of change is in the air for any business that relies on the use of a flexible workforce, whether self-employed or through a personal service company (PSC). As well as HMRC’s increased focus on National Minimum Wage (NMW) compliance, Government scrutiny and recent high-profile legal cases on worker status have brought the issue to the fore and momentum will only build in the months to come. Now is the time for businesses to act to understand the potential risks they face and how they can best be managed ahead of changes taking effect.