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In the lead up to the implementation of IR35 in the private sector from April 2021, HMRC has been running a programme of education and support activities to ensure end clients and contractors have access to the right information.
For contractors specifically, HMRC has published a factsheet.
For more information about the upcoming changes, browse all our featured IR35 content here.
Announced 7th February 2020
In response to concerns raised by businesses over what payments the new IR35 rules apply to and from when, HMRC has reviewed and amended the rules to give businesses more time to prepare. In a press release, HMRC said:
“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.”
What this means is that organisations will only need to determine whether the rules apply for contracts they plan to continue beyond 6 April 2020. View the full announcement here. The IR35 legislation has already been implemented in the Public Sector, and it is going to be extended to the Private Sector from 6th April 2020.
View the full announcement here.
This material is intended for general information purposes only and does not constitute legal advice. Specialist legal advice should be taken in relation to specific circumstances.
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