Reversing his predecessor’s pledge, the new Chancellor of the Exchequer, Jeremy Hunt, announced in an emergency statement on 17 October 2022 that the off payroll rules will not be scrapped after all.  See Government news story here. Pending any further announcements, employers should therefore ignore the previous Chancellor’s announcement and continue to follow the off

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