The government has announced a delay to the proposed off-payroll working rules, IR35, from April 2020 to April 2021.
The off-payroll rules, which were due to take effect from 6 April 2020, would have required medium and large private sector businesses to assess the employment tax status of individuals and contractors working through an intermediary (eg company).
The rules are being implemented in an attempt to reduce lost tax through disguised employment.
To help businesses and individuals, in response to the ongoing spread of the coronavirus (COVID-19), the rules will now commence from 6 April 2021.
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