Rules for off-payroll working from April 2020 – draft legislation

LITRG's main concern regarding the off-payroll legislation was that business-to-consumer arrangements should be placed outside of the scope of the new rules. It appears that such a carve out has been drafted, which we welcome, although we are not clear why the exemption is framed as it is. We also take the opportunity to reiterate that little thought seems to have been given to what impact the changes might have on low-income workers in Personal Service Companies (PSCs) and what the reaction of the temporary worker market will be.