IR35 update

10th February 2020

The government has confirmed that the proposed changes to the IR35 legislation which will impact upon to medium and large businesses will not be applied retrospectively. Consequently, changes to the operation of the off-payroll working rules will only apply to payments made for services provided on or after 6 April 2020, and will not be applied to contract work which is ongoing, for example a six-month contract which started in December 2019.

Businesses should as part of their review of their off-payroll worker arrangements also take into account this ‘last minute’ announcement from the Government.

Nick Bustin

Employment Tax Director
+44 20 7969 5578
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