HMRC announce change to the off-payroll working rules

Released 07 February 2020

HMRC have announced that the changes to the operation of the off-payroll working rules will only apply to payments made for services provided on or after 6 April 2020.

The rules, also known as IR35, will now apply only 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. It means organisations will only need to determine whether the rules apply for contracts they plan to continue beyond 6 April 2020, supporting businesses as they prepare.

For further details, see the HMRC press release HMRC announces change to the off-payroll working rules.

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