Government postpones off-payroll working/IR35 changes
The extension of off-payroll working/IR35 reforms to the private sector has been postponed for a year, and will now take effect from 6 April 2021
IR35
Off-payroll working rules in the private sector: further HMRC guidance
Government introduces minor change to IR35 rules
It has been widely publicised that the new off-payroll working rules (otherwise known as IR35) are coming into force on 6 April 2020. These changes mean that employers will now have to assess whether a contractor, providing services through a personal service company, should be taxed as if they are an employee. This will not, however, give them employee status for other employment considerations.
IR35 review
The government's initial review of the proposed changes to the off-payroll working rules is due to complete in mid-February.
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Draft IR35 legislation published along with HMRC's response to the consultation earlier this year
HMRC has published draft IR35 regulations (to come into effect on 6 April 2020) and a summary of the responses […]
HMRC issues guidance on preparing for changes to off-payroll working in the private sector (IR35)
As we flagged on this blog back in March (post here), a consultation is currently open on implementation of the […]
What is the IR35 regime and why does it matter?
The IR35 regime was introduced by HMRC to avoid individual contractors escaping paying tax as an employee by operating through […]
What does the reform of IR35 mean for your business?
In his 2018 budget speech, the chancellor announced the widely expected changes to the rules on off-payroll working (known as […]