Some small comfort for those that will be impacted by the introduction of IR35 requirements (changes to contractor/off-payroll rules) on 6th April 2020…

A common issue raised over the course of the HMRC’s current review of the forthcoming implementation has been businesses’ concerns over what payments the rules apply to and from when. The government has confirmed that the rules will now apply only to payments made for services provided on or after 6 April 2020.

Previously, the rules would have applied to any payments made on or after 6 April 2020, regardless of when the services were carried out. It means organisations will only need to determine whether the rules apply for contracts they plan to continue beyond 6 April 2020, supporting businesses as they prepare.

More details can be found on the HMRC site here.