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 the level of control over the presenter fell far below the sufficient degree required to demonstrate a contract of service.

The accountancy bodies have been lobbying the government to take into consideration the decision in this case, and the recent case involving Lorraine Kelly who also won her IR35 case, when they update the CEST software used to determine employment status.