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ARTICLE · 30 SEPTEMBER 2022

Mini Budget 2022 – Off-Payroll Working (IR35)

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Among possibly more eye-catching headlines, last week the Chancellor made a significant announcement in respect of the IR35 reforms by announcing that these will be repealed from 6 April 2023.

United KingdomEmployment and HR
Freddie Calder
Freddie Calder
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IR35 regime

Among possibly more eye-catching headlines, last week the Chancellor made a significant announcement in respect of the IR35 reforms by announcing that these will be repealed from 6 April 2023. Changes were made to the IR35 regime in April 2021, aimed at preventing tax avoidance through the use of intermediaries between clients and workers. Many have welcomed the decision as a positive step to re-introduce flexibility into the UK workforce, but others complain at the sudden U-turn and fear employers may now look to make redundant those self-employed individuals who were taken onto the payroll as employees when the reforms came in only 15 months ago.

From 6 April 2023

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