||<p>The off-payroll working rules were introduced in 2000 and require that individuals
who work like employees, but through their own company, pay similar taxes to employees.
To increase compliance with the rules, from April 2020 responsibility for assessing
the employment status of individuals will shift to engagers, who are better equipped
to make determinations. Outside the public sector, the reform will not apply to the
smallest 1.5 million organisations, minimising their administrative costs.</p><p>
</p><p>On 11 July 2019 HMRC published a Tax Information and Impact Note setting out
the costs to business of the reform. This can be found here: <a href="https://www.gov.uk/government/publications/rules-for-off-payroll-working-from-april-2020/rules-for-off-payroll-working-from-april-2020"