IR35 Final Review & Conclusion

 

Yesterday’s final IR35 Review and Conclusion confirms it kicks off from 6 April 2020, but with a ‘light touch’ for the first year.
(i.e. no penalties unless for “deliberate non-compliance”)

 

Other key points to note:

  1. They consider the CEST tool to be fit for purpose and constitutes ‘reasonable care’, so can be used as a Status Determination Statement.
  2. HMRC will not use any change in information to open new investigations into PSC’s prior to 6 April 2020 (unless fraud is suspected)
  3. The new rules will only apply to services carried out from 6 April 2020 onwards.

Full report and conclusions can be found here: HMRC review of changes to the offpayroll working rules: Report and Conclusions

#cest #HMRC #offpayroll



About the Author:

  • Conrad LawrenceRecruitment Consultant at Technology Resourcing Ltd.

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