Date posted: 16th Oct 2019

 The extension of the “off-payroll” working rules to the private sector is planned for April 2020 but in the meantime, tax tribunal decisions are still being decided against HMRC.


In a recent case, involving a radio presenter working for TalkSport, it was decided that the presenter would not have been an employee if directly engaged. A key factor was that the level of control by TalkSport over the presenter, falling far below the sufficient degree required to demonstrate an employment relationship. 


The accountancy bodies have been lobbying the government, to take the decision of the judges in this case and the recent case involving Lorraine Kelly, into consideration when they update their software, used to determine employment status.

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