Off-Payroll working: treating people fairly Contents

Chapter 6: Guiding principles

174.Drawing on the evidence gathered in our inquiry we have considered what principles should apply in testing whether any new proposal, whether for a statutory employment test or a “stop-gap” solution, will meet the policy objectives of improving compliance, protecting the tax base and promoting fairness in the amount of tax paid by people doing similar jobs.

175.We recommend that the Government design a short-term means of raising revenue that will not prove burdensome for businesses as they emerge from the COVID-19 pandemic, and a long-term alternative solution to the off-payroll working rules. In so doing, they should apply the following six principles.

176.Any alternative to the off-payroll working rules should be:

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