On 18 May 2018, the Government and HMRC published a consultation document on improving the rules relating to “off-payroll” contractors who work through their own companies. HMRC considers many such contractors to be effectively working as employees who should be taxed accordingly.

The focus of the consultation is to increase compliance in this sector. HMRC estimates that the UK Exchequer could receive an additional £1.2bn a year by 2023 if those paying tax as self-employed persons were taxed as employees.

The consultation document can be viewed here