Off-payroll working in the private sector (IR35)

The government has postponed the reforms to the IR35 tax rules until 6 April 2021 as it attempts to alleviate pressure on businesses and individuals amid the Covid-19 fallout.

Under the new reforms, every medium and large private sector business in the UK will become responsible for setting the tax status of any contract worker they use from April 2020; previously the rules had only applied to the public sector.