IR35 changes – April 2020

Important changes coming to IR35 in April 2020

The information pages in Guidance on IR35 and Self-Employment in this category deal with the IR35 rules generally.

The following information pages supplement that information by covering detailed changes to the operation of IR35 expected to be enacted during 2019/20 and to come into force in April 2020. Any freelancer who works through a Personal Services Company (“PSC”), and any business or other organisation that engages freelancers through a PSC, needs to be aware of how the operation of the IR35 rules will be changing in April 2020.