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Change to IR35 payment dates

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HMRC has today announced, ahead of the formal publication of the review into the implementation of changes to the off-payroll working rules (IR35), that the rules will now apply only to payments made for services provided on or after 6th April 2020.

This is a significant change to the original guidelines which stated that IR35 would be applied to any payments made on or after 6 April 2020, irrespective of when the services were carried out and is likely to be welcome news to both contractors, end-clients and recruitment businesses, making it easier to ensure the rules are implemented correctly.

The updated guidance can be found in the Employment Status Manual or by clicking here.

Contact our team, visit our IR35 hub heredownload our eGuide or call me on 01384 446115 to discuss how the changes will affect you.

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