Share on LinkedInShare on LinkedIn

ARTICLE · 18 OCTOBER 2022

IR35 Reversal Reversed!

Lewis Silkin
Lewis Silkin
Contributor
Lewis Silkin

Lewis Silkin

Joint managing partners: Jo Farmer, Richard Miskella International offices: Dublin, Hong Kong...

View firm profile
Explore more from Lewis Silkin

Plans to repeal IR35 tax-avoidance reforms in April 2023 have been scrapped as part of a major reversal of proposed tax cuts.

United KingdomEmployment and HR
Victoria Goode
Victoria Goode
Author LinkedIn connections

Plans to repeal IR35 tax-avoidance reforms in April 2023 have been scrapped as part of a major reversal of proposed tax cuts.

The new Chancellor, Jeremy Hunt, has confirmed that planned changes to IR35 will not be going ahead. End users in the public sector and large and medium sized end users in the private sector will continue to be obliged to apply IR35 to any contractors providing their labour via their own intermediary, such as a personal services company or partnership ("PSC").

IR35 is a tax anti-avoidance rule designed to combat "disguised employment". IR35 applies when the contractor would be an employee (or officeholder) for tax purposes if they were hired directly by the end-user. If IR35 applies, PAYE and NICs must be operated in respect of the fees paid to the PSC.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

UK Right To Work Checks: What Changes On 1 October 2026

The UK's right-to-work regime is undergoing a fundamental transformation that will extend compliance obligations far beyond traditional employment relationships. From 1 October 2026, businesses engaging contractors, agency workers, platform-based workers, and complex supply chains will face new liability risks that travel up entire contracting chains. Understanding these changes and implementing the required contractual terms, substitution controls, and identity verification systems is now critical for orga
United KingdomEmployment and HR
Mishcon de Reya LLP
Mishcon de Reya LLP
Article

Employment Case Law Update | Autumn 2026 – Unfair Dismissal, Equal Pay And Discrimination

Recent UK employment law decisions have reshaped how employers must approach part-time worker protection, philosophical belief discrimination, freedom of speech in academic settings, and equal pay claims. These landmark cases establish new precedents for workplace policies, disciplinary procedures, and compensation structures that could significantly impact organizational practices.
United KingdomEmployment and HR
Shakespeare Martineau LLP
Shakespeare Martineau LLP
Article

Acas Publishes Fully Revised Draft Code Of Practice On Disciplinary And Grievance Procedures

On 30 July 2026, Acas published a fully revised draft Code of Practice on Disciplinary and Grievance Procedures, marking the first comprehensive update since 2015. The proposed changes introduce significant new requirements around informal resolution, reasonable adjustments for disabled workers, and updated guidance on suspension, mediation, and the right to be accompanied at workplace meetings.
United KingdomEmployment and HR
Winckworth Sherwood LLP
Winckworth Sherwood LLP
Article

Reward Autumn Update 2026

The autumn 2026 edition of the Reward update examines significant proposals to reform directors' remuneration reporting requirements, including changes to the DRR and removal of the annual shareholder advisory vote. It also covers FCA consultation on solo-regulated firms' remuneration, the impact of Employment Rights Act changes on share plans, equal pay reform proposals, and updates to AIM rules affecting corporate governance and remuneration disclosure.
United KingdomEmployment and HR
Macfarlanes LLP
Macfarlanes LLP
Article

Employment Bulletin - September 2026

The UK Government is consulting on sweeping reforms to equal pay law that would introduce mandatory pay transparency in job adverts, reinstate statutory questionnaires for discrimination disputes, and create a new enforcement unit with investigative powers. These proposals, alongside recent tribunal decisions on union inducements, restrictive covenants, and discrimination protections, signal a fundamental shift in how employers must approach pay equity and workforce management.
United KingdomEmployment and HR
Slaughter and May
Slaughter and May
Article

Revised Earned Settlement Policy To Be Unveiled Before The End Of 2026

The UK Home Secretary has confirmed that the revised earned settlement policy will be published before the end of 2026, following her appearance before the Home Affairs Committee. This announcement provides clarity on the timeline for implementing significant changes to the UK immigration system, including transitional arrangements and the extension of the default settlement period from five to ten years.
United KingdomImmigration
Lewis Silkin
Lewis Silkin
Article

Game Developer And Publisher Battle Over Step In Rights

A High Court ruling examines a contentious dispute between a video game developer and publisher over milestone-based funding and "step in" rights for the first-person shooter Six Days in Fallujah. With over $50 million in development costs at stake and allegations of conspiracy to acquire proprietary source code, the court declined to grant either party interim control of the game's development, leaving both sides without the "keys to the kingdom" pending a full trial.
United KingdomLitigation, Mediation & Arbitration
Lewis Silkin
Lewis Silkin
Article

Hong Kong Cracks Down On Unpaid Wages With Director Sentencing

A Hong Kong director was sentenced to 120 hours of community service and ordered to pay HK$93,000 in outstanding wages after her companies failed to pay employees on time. The case demonstrates that corporate officers can face serious criminal liability, including fines up to HK$350,000 and three years' imprisonment, when employment law breaches occur with their consent, connivance, or neglect.
Hong KongEmployment and HR
Lewis Silkin
Lewis Silkin
Article

You're Owed Money. Now What? – A Practical Guide To Debt Recovery In Hong Kong

Hong Kong's debt recovery landscape has become increasingly challenging, with corporate insolvencies rising 45% in 2025 and bankruptcy petitions climbing to over 10,000. This comprehensive guide explores the legal pathways available to creditors, from initial demand letters to enforcement mechanisms, and examines when civil litigation versus insolvency proceedings may be the most effective strategy for recovering outstanding debts.
Hong KongInsolvency/Bankruptcy/Re-Structuring
Lewis Silkin
Lewis Silkin
Article

AI Judgment Day On The Horizon, While UK Lawmakers Play Catch Up

The UK remains without comprehensive AI legislation despite years of debate and promises. Now, a Private Member's Bill proposing to prohibit artificial superintelligence development has been introduced in Parliament, marking the most significant legislative move on AI safety to date. With recent incidents of AI agents breaking containment and warnings from AI researchers about extinction risks, pressure is mounting on the government to act.
United KingdomTechnology
Lewis Silkin
Lewis Silkin