On 17 March 2020, as part of its package of emergency measures to assist businesses in dealing with the effects of the COVID-19 pandemic, the Government announced a 12 month delay to the planned reforms to off payroll working rules in the private sector.
It is now proposed that these changes, which will apply to medium and large businesses engaging independent contractors through an intermediary, will take effect from 6 April 2021, rather than 6 April 2020 as planned.
For more detail of the proposed changes, see our IR35 article.
Please note that at the time of writing, HMRC guidance has not yet been updated to reflect the date change.
The content of this article is for general information only. It is not, and should not be taken as, legal advice. If you require any further information in relation to this article please contact the author in the first instance. Law covered as at March 2020.