The Government announced on Tuesday night (17 March) that the planned extension of the off-payroll working rules to medium and large businesses in the private sector will not proceed on April 6 2020.  The Government are though committed to re-introducing the legislation next year to ensure "those working like employees but through their own limited companies will pay broadly the same tax as those employed directly". 

When they come into force in April 2021, the changes mean that the organisation engaging an individual will be responsible for operating the intermediaries legislation - i.e. in other words assessing the employment status of the individual - rather than the individual engaged doing it themselves.

The deferral is in response to the ongoing spread of Covid 19 and aimed at helping both businesses and individuals.