Is change of IR35 rules to be delayed?

News, Tax,

In April 2020, IR35 rules were to be extended to cover the private sector as well as the public sector, as it does currently. During an interview on Radio 4, Chancellor of the Exchequer Sajid Javid said that he wants to ‘look again’ at the proposed changes to IR35.

The comment was made as part of an election interview, and confirmed that, if elected, the Conservatives will conduct a full review into how they may be able to help the self-employed.

Though he was pressed by Radio host Paul Lewis, Javid refused to confirm the IR35 delay. Instead he said ‘I don’t want to pre-empt the review, but it makes sense to include the IR35 changes in that [self-employed] review.’

The Liberal Democrats have announced plans to extend IR35 if they win the General Election on 12th December. Labour has also said it would conduct an IR35 review.

If you’re unsure about the impact of the IR35 rules, either planned or existing, on any contract, please get in touch. They are quite involved and it’s important that every case be looked at, and no assumptions made.