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