Off-payroll working in the private sector

Compliance with the off-payroll working rules has been poor since its introduction many years ago, and this has been a bone of contention for HMRC.

After shifting the onus from the individual to the organisation within the public sector in April 2017, HMRC is now moving the private sector in line: the responsibility for operating the off-payroll working rules will move from the individual to the organisation, agency or other third party engaging the worker.