Whether you are a business or a charity but you use someone through a Personal Services Company (PSC) the rules are changing and could affect you. The legislation known as IR35 came into force in 1999 to try and combat tax avoidance for people who would have previously been taxed as employees. In particular, the avoidance of Employers' NIC contributions where a key component of such schemes. From the government's point of view the legislation has been less than effective so from April 2020 onwards, new rules apply which will put the onus squarely on your business or charity to operate PAYE and NIC on payments made to PSC's where you pay them directly. Not all contractors who use PSC's and who you use will be people who you should pay under the PAYE regime but the onus is very firmly on you to ensure that these people are not quasi employees and that means looking at ALL such relationships NOW to ensure you are doing things the right way. Make sure you are clear as to how you work together and have robust contracts which demonstrate mutuality of obligation and that control over the contractor does not exist. If in doubt get your contracts reviewed.