Reform to intermediaries legislation (IR35) is extended to private sector

Implementation date: 6 April 2020

The rules on off-payroll working in the private sector are amended, with the April 2017 changes to intermediaries legislation (IR35) in the public sector being extended to the private sector. The organisation, agency or other third party are made responsible for operating IR35, as opposed to the individual being engaged. However, small organisations are exempt. More details are set out in the Government's consultation response: Off-payroll working in the private sector - summary of responses, policy paper: Rules for off-payroll working from April 2020, and factsheet: Off-payroll working rules from April 2020.