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ARTICLE · 18 FEBRUARY 2020

Latest Update: IR35 And The Private Sector

Mayer Brown
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By way of update, in early February 2020, HMRC provided some clarification about the new off payroll rules.

United KingdomEmployment and HR
Francesca Ingham
Francesca Ingham
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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 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 2020, these organisations 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.

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