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HMRC calls for feedback of IR35 draft secondary legislation

The HMRC has published draft secondary legislation relating to the reform of the off-payroll working rules, with a four-week window for feedback.

HMRC calls for feedback of IR35 draft secondary legislation
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The rules, due to come into effect from 6 April 2020, are currently mid-way through a government review.

The changes are expected to shift responsibility for operating the rules from the worker’s company to the medium and large-sized organisation they work for to improve compliance, extending the rules that already apply to the public sector.

The release of the draft secondary legislation has pre-empted the government’s limited review of the rules, known as IR35, which was announced just over two weeks ago.

At the time, Financial Secretary to the Treasury Jesse Norman said, “We recognise that concerns have been raised about the forthcoming reforms to the off-payroll working rules.

“The purpose of this consultation is to make sure that the implementation of these changes in April is as smooth as possible.”

The review, which will conclude by mid-February, will engage with affected individuals and businesses on their experiences of the implementation of these reforms.

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