IR35 Changes?
The most significant change or addition to the rules since 2000 took effect from April 2017, when public sector contractors became subject to the ‘Off Payroll Working’ rules.
Instead of effectively self-certifying your IR35 status, it is now up to the end-client to determine whether or not your contract is subject to IR35 of not. If it is, then the client is responsible for deducting any income tax and National Insurance Contributions from your gross pay.
This change has caused great concern within the industry – both for contractors and clients.
At the October 2018 Budget, the Chancellor announced that the off-payroll rules will be extended to the private sector from April 2020 onwards.
Due to the UK no longer being in the EU this will now change the…
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