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Off payroll working rules from the 6th April 2020: The Client perspective


Significant changes to the off-payroll working rules (also known as IR35) (the Rules), which operate to prevent tax avoidance, come into force today. The new Rules, which were originally due to be implemented in April 2020, require an individual worker who provides services to a client through an intermediary, but who in reality has an employment relationship with the client, to pay broadly the same income tax and national insurance contributions (NICs) as an employee would have to pay. Watch our webinar (recorded in February 2020) on the changes to the rules and what they mean for employers.

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