The Treasury has published the Finance Bill 2019-20, which confirms a number of important details about the upcoming IR35 reforms in the private sector.
Ignoring some of the recent calls for the reforms to be delayed, the bill confirms that off-payroll rules will be extended to the private sector from 6 April 2020.
In line with the changes in the public sector, private sector clients will be responsible for assessing a contractor’s IR35 status. Previously, this responsibility lay with the contractor.