Changes to off-payroll working rules (IR35)

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 …

What is IR35?

IR35 refers to the UK’s off-payroll working rules which aim to decrease so-called ‘disguised employment’, whereby a company hires a member of staff through a company set up by the staff member to avoid paying income tax and National Insurance Contributions (NICs). There are a number of criteria that HMRC look at when deciding whether a worker falls within the …