Consultation on off-payroll working rules (IR35) for the private sector from April 2020
Close date: 28 May 2019
The Government consults on proposals to implement reforms to the off-payroll working rules for the private sector. The intermediaries legislation, commonly known as IR35, deals with the avoidance of payment of employment taxes by individuals who work through intermediaries. The Government reformed the off-payroll working rules for the public sector in April 2017: the new rules will be extended to the private sector from 6 April 2020. The consultation deals with the detailed operation of the new rules, to ensure that they are suitable for use across both sectors. It seeks views and information in several areas, including:
- the scope of the reform and how businesses can prepare;
- the potential information flow between parties in intermediary arrangements; and
- how disagreements concerning employment status might be addressed.
Consultation document: Off-payroll working rules from April 2020
Consultation outcome: Off-payroll working rules from April 2020 - summary of responses