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:
- They consider the CEST tool to be fit for purpose and constitutes ‘reasonable care’, so can be used as a Status Determination Statement.
- HMRC will not use any change in information to open new investigations into PSC’s prior to 6 April 2020 (unless fraud is suspected)
- 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