H. M. Government’s Plans to Change IR35 Rules

The IR35 rules have been altered periodically since they were first introduced in 2000. The two most recent changes to the rules came into effect in 2017 and 2021. The various Business documents and information about IR35 were last fully brought up to date when the 2021 changes were made. All of those information pages and documents set out the current position on IR35.  

The IR35 rules (as amended in 2017 and 2021) have featured in recent Government announcements about its legislative proposals for 2023. The Government initially announced that, with effect from April 2023, it would amend the rules such that all of the changes made in 2017 and 2021 would be reversed. However, it very shortly afterwards backtracked on that proposal to say that it would not in fact be reversing those changes. 

One can be forgiven for being confused about what are the current rules and what, if anything, is to be enacted to change those current IR35 rules. In short, the IR35 rules (as amended in 2017 and 2021) have not changed at all and (as far as anyone can see at the moment), those rules are not going to be reversed or changed by the Government in any respect. 

This means that all of the existing explanation and guidance about IR35 on the website remains correct and it does not need to be changed. Nor can we foresee that it will need any changes in 2022 or 2023. You can see the relevant information pages here.

If, however, the Government does in future propose any changes to the current rules, we will promptly advise you accordingly and we will alter the guidance to explain such changes.