If your business engages contractors, either directly or through
an agency, who work through intermediaries (e.g. personal service
companies), you need to prepare for significant changes being
introduced in April 2021.
These changes will put the onus on the business using the
contractor (the "client") to decide their employment
status for tax purposes, pass this on to others in the supply chain
(including the contractor) and in some cases to deduct and pay tax
and national insurance contributions to HMRC in respect of
them.
This means businesses need to look closely at their arrangements
with contractors and make changes now in order to deal with the new
rules. Our expert team of employment and tax lawyers can help you
prepare with our 5 step plan:
