Update – 18 March 2020

The government has announced it is postponing the reforms to the off-payroll working rules (IR35) from April 2020 to 6 April 2021. This is a deferral of the introduction of the reforms, not a cancellation. The government remains committed to introducing this policy to ensure that people working like employees, but through their own limited company, pay broadly the same tax as individuals who are employed directly. The policy will be introduced on 6 April 2021 representing a 12-month delay.


This deferral has been announced in response to the ongoing spread of Covid-19, to help businesses and individuals deal with the economic impacts of the pandemic. Find out more about the economic support for businesses and employers re Covid-19.

This measure introduces changes to the operation of the off-payroll working rules from April 2020, these rules are designed to ensure fairness between individuals working in a similar way.

Guidance and link to ‘Off-payroll working rules from April 2020: Factsheet’  here