IR35 changes – April 2020

H M Government (“HMG”) consultation on proposed changes to IR35


HMG issued a Policy Paper and Consultation Document on 5 March 2019 on proposed changes to aspects of IR35 (“Off-Payroll Working Rules From April 2020”), having previously announced those changes in 2018. If you would like to read the March 2019 HMG consultation document in full, you can find it by clicking here .

The HMG consultation in effect confirms that HMG intends to enact the changes to how IR35 operates as previously announced by it. It makes clear that HMG does not intend to make any significant alterations to its proposals as a result of feedback it receives to this latest consultation.

A Finance Bill is to be published in mid-2019 and, once it is passed into law, it will implement changes to how the IR35 regime works. Although full details of the proposed changes will not be known until the Bill is published, HMG’s March 2019 consultation indicates the nature and a degree of detail of the changes that will come into effect in April 2020. The following information pages deal with some of the proposed April 2020 changes that are set out in HMG’s consultation.

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