Today, ahead of the publication of the review, HMRC have announced a change to the new IR35 off-payroll working regulations that come into force from 6 April 2020.
The rules will now only apply to payments made for services provided on or after 6 April 2020. Previously the rules would have applied to any payments made after 6 April 2020 regardless of when the services were carried out.
This change and details of the changes from April 2020 can be found in the Employment Status Manual.
If you have any questions about the new IR35 off-payroll working regulations please contact us.