Continuation of the off-payroll working rules and what this means
The previous Chancellor announced in the recent mini-Budget that the Government was intending to scrap the Off-Payroll Working rules from 6 April 2023. On 17 October 2022 however the Government confirmed that this is no longer the case.
This means that the Off-Payroll Working rules, which apply when a business engages a contractor who operates through a Personal Service Company, will continue past April next year.