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At Autumn 2018 Budget, the Chancellor announced the Government’s intention to extend the off payroll working rules introduced for the public sector to most private businesses from April 2020. Businesses will need to implement processes not only to determine employment status but also to document and communicate the reasons behind the decision. Public sector organisations will need to understand how the new regime differs from the current position.

The shortage of guidance means disputes between end users, intermediaries such as agencies and individuals engaged by personal service companies are somewhat inevitable.

Please read the Insight below, first authored by us in a recent edition of Tax Adviser, for further commentary.