Off-payroll working: lessons from the BBC’s experience

Chris Thomas

Catherine Robins

Speed read

From April 2020, private sector businesses engaging freelancers through personal service companies (PSCs) will become responsible for determining the tax status of the underlying individuals and if appropriate applying PAYE and paying employer’s NICs. The National Audit Office’s report into the BBC’s handling of the roll-out from April 2017 of similar rules in the public sector shows the difficulties of applying the rules and illustrates what can go wrong. For businesses engaging large numbers of freelancers engaged through PSCs, establishing systems to ensure compliance with the new rules will be a major exercise and planning needs to start now.

If you are not a subscriber, subscribe now to read this content.

If you are already a subscriber, sign in

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.