Revised IR35 commencement rules and updated HMRC guidance


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HMRC and HM Treasury have announced a change to the commencement of the off-payroll working rules for the private sector.

The extension of IR35 will now only apply to services provided on or after 6 April 2020.  Previously the extended rules would have applied to services provided before 6 April 2020 if payment for those services were made on or after that date.  If payment is made on or after 6 April 2020, in respect of services provided both before and after that date, a "just and reasonable" apportionment will be required.

As the draft legislation for the extended IR35 rules is currently subject to consultation (issued on 22 January 2020) the HMRC guidance is likely to be subject to further change.

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