Off-payroll working: calculation of PAYE liability in cases of non-compliance

The purpose of this consultation is to set out a potential legislative change to address the over-collection of tax in relation to non-compliance with the off-payroll working (OPW) (IR35) rules and seek to ensure the option works effectively and understand how this would impact different parties in the labour supply chain.

This consultation will be of interest to people who work through their own intermediary (for example, a personal service company), medium and large-sized clients, public authorities, agencies, partnerships and individuals who engage people who work through their own intermediaries, accountants and other agents representing people who work through intermediaries or representing engagers of people working through intermediaries, and HR managers and those who deal with recruitment processes and payroll.