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Article:

HM Treasury announces new Off-Payroll Review

07 January 2020

Following on from the pre-election pledge by the Chancellor of the Exchequer, a review of the implementation of the IR35 Reform rules was announced today (7 January 2020). However, it is worth highlighting that the review will be focused on how to ensure the new rules can be introduced as smoothly as possible and whether more support can be provided to help self-employed individuals, rather than seeking to postpone or cancel the private sector IR35 reforms.

Clearly, any intention to provide support to individuals and business who are likely to be affected by the new rules is welcome - so any review which seeks to improve the understanding and implementation of new legislation is a positive step. However, given the fact the new legislation is still due to be implemented from 6 April 2020, it is questionable whether there is sufficient time to identify and disseminate any meaningful support for those affected.

The final legislation for the IR35 Reforms is not likely to be passed into statute until after the Budget on 11 March 2020, and possibly after the 6 April 2020 start date. Therefore, it would be prudent for medium and large private organisations to continue to work on the basis that the draft IR35 Reform legislation will largely reflect how the rules will be introduced and continue with their preparations for meeting their obligations from 6 April 2020.

If you wish to speak with someone about the IR35 Reform rules, please contact Steph Wilson or Nick Duffin or your usual BDO contact.

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