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Extension of IR35 postponed

The extension of IR35 has been postponed for a year, given the current circumstances the UK is facing as a result of COVID-19.

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The IR35 extension will now come into effect from April 6 2021
The IR35 extension will now come into effect from April 6 2021

The reformed off-payroll working rules were due to be extended to the private sector this coming April, but the government has announced they will now come into effect from April 6 2021.

 

The rules will move responsibility for determining whether PAYE/NICs should apply from the personal services company (PSC) to the engager (the client) and for deducting the correct amounts to the party paying the PSC (the fee payer).

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