Measures affecting employers

There was an expectation that employers would receive a lot more guidance and clarification of some of the major changes that come into effect  from April 2017 around Salary Sacrifice, and also whether there will be any major changes in relation to employment status in particular for workers in the 'gig' economy.

HMRC has been consulting with interested parties on the new rules on salary sacrifice arrangements. Guidance for employers clarifying how HMRC would interpret some of the changes was promised in January. We can only hope this accompanies the finance bill on 20 March.

2017 is looking to be a significant year in terms of employment status and it appears that HMRC will await the findings of the Taylor review  before making any changes, radical or otherwise, in terms of taxation of workers. There is an expectation that with the publication of HMRC’s employment status service that some workers will be driven into employment.