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.