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Government Launches Review into IR35 Off-Payroll Rules Changes

7 Jan 2020

In line with pledges made during the general election campaign, the government has now launched a review into the changes to IR35 due to take place on April 6th.

The purpose of the review is to determine whether more should be done to “ensure a smooth and successful implementation of the reforms” to off-payroll working rules.

The review will also assess whether enough is being done to support the self-employed who are out of scope from the rules are not impacted by the changes.

The government has stated that the review will be concluded by mid-February.

As it stands, on April 6th IR35 rules will change so that it will be the end client, not the worker’s intermediary, who decides a worker’s IR35 status.

If it is determined that the worker has the same working arrangements as an employee, then they will be “inside IR35” and have to pay the same level of tax and national insurance contributions as an employee.

Your IR35 questions answered

Got questions about what the coming changes to IR35 mean to you, either as a business using contractor resource or as a worker or contractor?

Visit our dedicated “What is IR35?” section where we answer many common questions, such as how HMRC determines IR35 status, what happens to existing or new contracts before and after April 6th, and how businesses can protect themselves from financial risk should IR35 status be challenged.

Click here to read more, call 01928 751000, or email and we will answer your questions directly.

Reference: Gov.UK (2020) "Off-payroll review launched'" Available at: (7/1/2020)