The rule change on the tax status of self-employed people working for privatefirms was the biggest new revenue raiser in the  Budget.

It means that responsibility for applying the correct taxation for off-payroll workers has moved from individuals to the organisation, agency or other third party engaging the worker.

To help firms adapt to the new plan, HMRC has given firms until April 6, 2020 to put in place screening systems.

Small companies that turnover less than £10m or employ under 50 staff will be exempted from the change.