Sarah Bradford outlines the recent consultation proposals and sets out what clients can do to prepare for the off-payroll working changes to be introduced in April 2020.
Earlier this year, the government published a much-anticipated consultation on the reform of the off-payroll working rules (IR35) insofar as they apply where the end client is in the public sector. The consultation ran until 28 May 2019 and, at the time of writing, the government was considering the feedback.
The consultation looked at how the reformed public sector off-payroll working rules could be extended to the private sector. It also considered the scope of the reforms, the information requirements for those in the supply chain, and the procedures necessary for addressing status determination disputes. It will inform the legislation, and draft Finance Bill clauses are expected in summer 2019.
