HMRC rules are changing next April making contractors liable for determining the tax status of off-payroll professionals. From April 2020, the rules for engaging individuals through personal service companies are changing. The responsibility for determining whether the off-payroll working rules (sometimes known as IR35) apply will move to the organisation receiving an individual’s services.

The HMRC has provided guidance on this change: https://www.gov.uk/guidance/prepare-for-changes-to-the-off-payroll-working-rules-ir35

They have also created a tool to check employment status for tax: https://www.gov.uk/guidance/check-employment-status-for-tax

If you work with individuals through personal service companies it is advised that you research these changes.