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The Government has launched a review into changes to off-payroll working rules, which are due to come into force in April 2020.
It said the review aims to address any concerns from businesses and affected individuals about how those changes will be implemented, and also determine if any further steps can be taken to ensure the smooth and successful implementation of the reforms.
As part of this, the review will also assess whether any additional support is needed to ensure that the self-employed, who are not in scope of the rules, are not impacted.
Off-payroll working rules, known as IR35, were introduced in 2000 to ensure that someone working like an employee, but through a company, pays similar taxes to other employees.
The reforms, announced in the 2018 Budget, are designed to tackle non-compliance with off-payroll working rules by making medium and large organisations in the private and third sectors responsible for determining the tax status of contractors.
Financial secretary to the Treasury, Jesse Norman, said: “We recognise that concerns have been raised about the forthcoming reforms to the off-payroll working rules.
“The purpose of this consultation is to make sure that the implementation of these changes in April is as smooth as possible.”
