Since our previous publication, which covered the release of HMRC’s response to the Onshore Employment Intermediaries: False Self-Employment consultation and the rather lengthy leaflet that gives examples setting out exactly what “supervision, direction or control” actually means, the Chancellor of the Exchequer delivered the Budget. Whilst we await the legislation that will be subject to Parliamentary debate (namely the Finance Bill), we now have the Budget Resolutions (which have legal effect as though they were contained in an Act of Parliament). Crucially, these Resolutions contain the amended agency legislation.
So, what does the rewritten legislation contain and are there any useful concessions? And, given the time to reflect on the guidance, what should companies be doing?