The government has published its final conclusions to its review into the implementation of off-payroll working - commonly known as IR35 - for the private sector.
After many months of consultation on IR35 and uncertainty, the conclusion of this review brings some clarity - albeit many would argue this is late in the day with the commencement taking place on 6 April 2020.
The review reiterates that IR35 reform for the private sector will come in as intended, which puts an end to questions over whether we could see a further delay at the Budget (11 March 2020).
The review notes that HMRC guidance will be updated to reflect the changes proposed, this will follow the previous updated draft guidance which was released on 7 February. However, we understand that final legislation will not be published until the wider Finance Bill is released on 19 March.
Recap: What are the IR35 rules?
The IR35 rules apply where an individual (the worker) provides their services through an intermediary (often referred to as a Personal Service Company) to another person or entity (the client).
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