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IR35 rules for private sector will not be retrospective

IR35 contractors mid-way through a contract when the off-payroll working rules for the private sector come into force in April will only go on payroll from the new tax year.

IR35 rules for private sector will not be retrospective
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private sector will not be retrospective

The government has confirmed that the rules will not be retrospective and changes to the operation of the off-payroll working rules will only apply to payments made for services provided on or after 6 April 2020, and will not be applied to contract work which is ongoing, for example a six-month contract which started in December 2019.

Read more at the Accountancy Daily.

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