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IR35 off payroll

No movement on off-payroll reforms

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In spite of pressure from the contractor community there have been no further announcements to change the scope or timing of the off-payroll reforms

11th Mar 2020
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The off-payroll reforms (IR35) were not mentioned by the Chancellor in the Budget Speech, mainly because there was nothing to say.

According to the para. 2.178 in the Red Book, despite the recent review by the government: “The government believes it is right to address the fundamental unfairness of the non-compliance with the existing rules, and the reform will therefore be legislated in Finance Bill 2020 and implemented on 6 April 2020, as previously announced.”

The government did make a number of last minute changes as a result of the review “…to support its smooth and successful implementation.” 

The House of Lord’s Finance Bill sub-committee was also carrying out a review of the off-payroll reforms. That sub-committee has been hearing oral evidence and written evidence could also be submitted.

The House of Lords review has concluded but, the sub-committee has yet to publish its findings. Although, it would appear, that the government has little interest in the outcome.

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