IR35 deferred

The Government has been announced that the extension of the off-payroll working rules to large and medium sized business (commonly known as the IR35 reforms) will be deferred for 12 months to April 2021.

This was part of the package of measures announced by the Government to ease the pressure on business in the light of COVID-19.

The current IR35 rules will therefore continue to apply for the time being, with individuals’ personal service companies (or other intermediaries) continuing to be responsible for determining whether they are employees of end clients for tax purposes and paying the correct amount of tax.

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