Policy paper

Rules for off-payroll working from April 2020

This measure introduces changes to the operation of the off-payroll working rules from April 2020, these rules are designed to ensure fairness between individuals working in a similar way.



To increase compliance with the existing off-payroll working rules in the private and third sectors, medium and large engagers will become responsible for assessing an individual’s employment status and deducting the right tax and National Insurance contributions when appropriate.

Read the ‘Off-payroll working rules from April 2020’ consultation and summary of responses.

Read the‘Off-payroll working rules from April 2020’ factsheet.

Published 11 July 2019
Last updated 11 July 2019 + show all updates
  1. Included link to 'Off-payroll working rules from April 2020: Factsheet'
  2. First published.