The off-payroll working rules have been in place for nearly 20 years. They are designed to ensure that someone working like an employee, but through a company, pays similar levels of tax to other employees. It is fair that individuals who work in a similar way should pay broadly the same amount of tax.
The rules apply to individuals who are working like employees under the current employment status tests; they do not apply to the self-employed or stop anyone working through their own company.
The reform shifts responsibility for operating the off-payroll rules from the worker’s company to the engager. It does not introduce a new tax liability, or change applicable income tax or National Insurance rates or thresholds.