On 22 January 2020, HM Treasury launched a technical consultation
on the draft secondary legislation for off-payroll working from
April 2020.
The consultation will run for four weeks commencing on 22
January 2020 and ending on 19 February 2020. The next step is that
responses to this technical consultation will be reviewed and the
IR35 draft regulations will be revised as appropriate before they
are laid before Parliament.
For more on this and the latest developments on what
employer's need to know to get ready for the changes on 6 April
2020, see our insight
IR35 private sector reform: Get ready for April changes.
The existing public sector restrictions and rules on off-payroll
working (IR35) will be extended to medium and large private sector
businesses from 6th April 2020. Under the new IR35 rules, instead
of the individual contractor having responsibility for determining
their own employment status for tax purposes, the responsibility
for assessing the
