IR35 Changes


The Government has delayed extending the Off-Payroll Working rules, to help businesses and individuals in response to the ongoing spread of the virus. They will now come into effect for private sector businesses from April 6, 2021.

Chief Secretary to the Treasury, Stephen Barclay, pointed out that it was a deferral and not a cancellation.

The reforms pass responsibility for determining a contractor’s status from the individual to the organisation which employs their services. The initial announcement of their extension to the private sector proved controversial with claims the rules were too complex and the online tool check employment status for tax (CEST) was flawed.


This article was written by Prydis

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