HMRC has launched a fresh consultation on changes to off-payroll Intermediaries Legislation (IR35), due to take effect in the private sector from April 2020.
The changes would see reforms introduced in the public sector in 2017 extended to the private sector.
The change will affect contractors that operate through an intermediary like a limited company or personal service company (PSC).
Instead of judging their own IR35 status, the private sector organisation that engages the contract will make this decision. It could mean that more contractors are deemed ‘inside IR35’ and liable to pay income tax and National Insurance contributions.
