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Government launches off-payroll reviewby
The government has announced a review of the roll-out of its off-payroll working rules, but industry specialists have expressed concern that the analysis will not result in any meaningful change.
A review of changes to off-payroll (IR35) working rules was announced in a statement yesterday and has been commissioned to “address any concerns from businesses and affected individuals about how they will be implemented”.
The statement indicated that the review will conclude by mid-February, and will focus on determining if “any further steps can be taken to ensure the successful implementation of the reforms” and if any additional support is needed to ensure that the self-employed, who are not in scope of the rules, are not impacted.
IR35 was originally introduced from April 2000 to tackle the issue of individuals paying less tax and NI by working through personal service companies (PSCs) or other intermediaries. There have been many tweaks to the IR35 rules over the years, and in 2017 they were redrafted for public sector contracts and rebadged as “off-payroll working”. The latest reforms to the off-payroll working legislation are due to be rolled out in the private sector from 6 April 2020.
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