In their latest version of their statutory guidance, the Traffic Commissioners added a new section on driver employment status (document 5 — Legal entities) which highlights their concern over the issue of employment and self-employment in the transport industry. This article by tax expert Mark Cawthron provides an update ahead of the introduction of the new off-payroll rules for workers in the private sector with effect from 6 April 2020. In doing so, he looks at the related question of employment status, where legislative change is also anticipated. This will be of interest to PSV operators who regularly use the services of such individuals in the course of their business, such as those employed by personal service companies, and any HGV operators who have to deal with the issue of employment status in their business. At the foot of this article is a summary of a case where the Tribunal considered a pool of drivers to be engaged to work essentially as “day labourers”.