As a result of the COVID-19 pandemic, the UK Government made the decision to delay the implementation of IR35 reforms to the private sector from April 2020 until April 2021 (see our previous blog post on this here). As a reminder, the IR35 reforms (commonly referred to as the “off-payroll working rules”) are intended to apply to any individual who, but for the supply of their services through an intermediary, would otherwise be an employee of the end-user client receiving the service. These rules will impact medium and large businesses in their role as the end-user client. From 6 April 2021, private sector businesses will become responsible for determining the employment status of contractors, regardless of whether they supply their services through a personal service company directly to the end-user or via an agency. The new rules will effectively see a shift in current responsibility on status determination, from the contractor to the end-user client. The changes will not apply to small businesses that engage contractors through an intermediary.

Continue Reading IR35 reforms update: Make sure you are ready for 6 April 2021

Not very seriously, appears to be the answer. Indeed, despite the Lord’s scathing Report being published on Monday 27 April, later that day, the financial secretary to The Treasury, Jesse Norman, told the Commons that the Government still intends to include an amendment to enable the private sector off-payroll scheme to be enacted in the

“Riddled with problems, unfairness and unintended consequences”  was The Lords’ verdict in a Report published on Monday on the ‘off –payroll rules’ (the “Rules”) which the Government had proposed introducing on 6 April 2020. The Report is a good read and echoes what many of us have been saying for some time about the introduction

The Government confirmed last night that the introduction of the IR35/off payroll reforms to the private sector will be delayed until April 2021.  This is part of a broad package of measures that the Treasury has announced to protect the economy in light of the Covid-19 outbreak in the United Kingdom.  The Government has confirmed

As discussed in our previous posts in April 2019 and January 2020, the government intends to apply the IR35/off payroll reforms to the private sector in April 2020.  By way of reminder, the IR35 reforms are intended to apply to any individual who, but for the supply of their services through an intermediary, would otherwise

As we flagged in our post in April 2019 (https://www.mayerbrown.com/en/perspectives-events/blogs/2019/04/ir35-reform-what-employers-can-be-doing-now-to-prepare), the government intends to apply the IR35 reforms to the private sector in April 2020. As a reminder, the IR35 reforms are intended to apply to any individual who, but for the supply of their services through an intermediary, would otherwise be an