IR35 - 'Off-payroll' workers in the private sector

IR35 - 'Off-payroll' workers in the private sector

New rules regarding ‘off-payroll’ workers in the public sector came into force on 6th April 2017. The Autumn Budget 2017 announced on 22nd November 2017, included confirmation that the widely expected extension of IR35 reform in the private sector, otherwise known as off-payroll working rules will be considered.

Updated on 6th December, the new tax timeline indicates the IR35 consultation process could last up until summer 2018, before any new measures are then announced in November’s Autumn Budget. This confirms long-held suspicions that IR35 in the private sector will not experience changes until 2019 at the earliest.

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