Government to defer IR35 reform - off-payroll working

Mary Schofield
Tax, Payroll, COVID-19

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.  

For more information

Wide-ranging tax planning and compliance services for individuals seeking advice and guidance from our team of experienced and highly qualified professionals.

Friendly and coherent advice and guidance on accounting and tax matters for small business owners including those starting out for the first time.

Established businesses requiring accounting and tax compliance services, forward thinking tax planning advice and the support to help your business succeed.

Our full range of enhanced corporate services aimed at large companies and those requiring audit, assurance, corporate tax advisory and diverse tax planning services.



This is a test definition