Operators planning to hire self-employed drivers following Chancellor Kwasi Kwarteng’s promise to repeal changes to the IR35 off-payroll working rules by next April could still risk the ire of the Transport Commissioner and HMRC, writes Carol Millett.
The warning comes from Kieran Smith, chief executive of driver agency Driver Require. It follows changes announced in Kwarteng’s controversial mini-budget statement, which will once again allow self-employed drivers, operating as personal service companies (PSC) or as limited companies, to manage their tax and NIC affairs and determine whether they are genuinely self-employed, transferring that responsibility away from the haulier or end client.
The government aims to introduce the changes by 6 April 2023. However, he warned hauliers against rushing to reinstate the use of self-employed drivers since the changes could be delayed by the Parliamentary process which requires the changes to be debated and voted on by both houses.
