Off-payroll/IR35 rules

Nicola Pitcher looks at developments in the off-payroll working rules over the last year following the deferral of their implementation in the private sector until 6 April 2021

Last year’s edition of Employment Taxes Voice covered the pending changes to the IR35 rules in detail.  At that time, we had just heard that due to the pandemic, the implementation of the new regime would be deferred to April 2021.  The purpose of this article is not to re-examine the legislation in detail, but to look at developments over the last year.