We are a commercial operator regularly engaging temporary drivers. A number of them operate through their own company, with whom we contract directly.
In recent months we have been receiving circulars from professional firms suggesting we ‘review’ our engagement arrangements in such cases. This is in light of the forthcoming changes to the IR35 rules, from 6 April 2020, which we understand will in some cases shift tax compliance responsibilities to the commercial operators. What should we be looking out to ‘review’?