UPDATE: This has now been delayed until April 2021 because of the spread of the coronavirus (COVID-19) pandemic. The delay is to help businesses and individuals deal with the economic impact of COVID-19.
As part of a review into changes to the way the off-payroll rules (IR35), HMRC has announced that the changes will only apply to payments made for services provided on or after 6 April 2020. Previously, the rules would have applied to any payments made on or after 6 April 2020, regardless of when the services were carried out.
This means businesses will only need to determine whether the rules apply for contracts they plan to continue beyond 6 April 2020, giving businesses more time to prepare. The latest position is now set out in the updated guidance in the Employment Status Manual.
You can read the review into the implementation of changes to the off-payroll working rules here or read more about IR35 in our article “What is IR35?“.
