5 March 2019 – HMRC has published a consultation on the extension of the “IR35” off-payroll working rules to the private sector from April 2020. Organisations that engage consultants will need to examine each engagement to assess whether it has the nature of an employment relationship and therefore potentially within the rules that would require PAYE to be applied. Small businesses will be exempt.

15 April 2019 – Although the above consultation is ongoing, HMRC has now also published preliminary guidance on how to prepare for the changes.