In May 2018, the Government launched a consultation that proposes changes to who is responsible for determining the IR35 status of engagements. There are three proposals, but the preferred approach is to transfer from the contractor to the client organisation the responsibility for determining whether the off-payroll rules (IR35) apply to the engagement where an individual is providing their services through an intermediary - in a similar (if not identical) manner to the obligations placed on the Public Sector from April 2017. If it was determined that the off-payroll rules do apply, the engagement would then be subject to PAYE Income tax and Class 1 NICs as if it was one of employment. 

To understand how this change could impact on organisations operating in the private or voluntary sectors, the CIPD and CIPP are conducting a survey of HR and payroll practitioners working in these sectors. We would like you to take part in this survey if your employer uses contractors or you foresee that this proposal will impact your current payroll and HR processes.

If you are a HR or payroll professional who is currently a contractor, we have developed a separate questionnaire for you. You can access this survey here.