It’s over a year since major changes to the off-payroll working (OPW) rules came in. The 12-month grace period for compliance is now over and any errors or inaccuracy could lead to fines.
After a 12-month delay from the planned 2020 start date, IR35 has now been rolled out to the private sector. We have updated this article first published in May 2019.
Controversial changes to IR35 tax legislation for contractors in the private sector came into effect in April 2021. The new rules could pose a real administrative challenge for the many organisations that engage freelancers on a temporary basis.
IR35 has repeatedly made the headlines in recent months. Could the media attention and mixed tribunal results lead to changes in this problematic piece of tax legislation?