IR35 – The government launches a review of the changes due to come into force on 6 April 2020

January 2020

The government confirmed yesterday that it is to carry out a review of the implementation of the changes to the off payroll working/IR35 rules due to take effect from 6 April 2020. The link to the announcement is here.

The objective of the review is to consider whether any changes can be made or support provided to ensure the implementation of the changes can be as smooth as possible. The government recognises that concerns have been raised from both contractors and businesses. At this stage there is no suggestion that the introduction of the new rules will be re-considered; the review is only focussed on the implementation. Although the possibility of a delay cannot be ruled out, the announcement is framed in the context of the implementation of the rules going ahead on 6 April 2020.

The review will conclude by mid-February and will comprise:

  • A series of roundtables being held by government with representatives of those stakeholders impacted by the reform, including contractors and medium and large businesses; and
  • Further internal government analysis, including evaluation of the new version of HMRC’s tool: Check Employment Status for Tax (CEST) and the experiences of the public sector in implementing the reform in April 2017.

Deloitte’s view

We welcome any additional support or assistance that government can provide to business to assist with the implementation of this very significant change. It now seems more likely than not that the new rules will come into effect from 6 April 2020 and will not be delayed as some have hoped. There is still time to be ready for the change, but businesses are at different stages of preparation and some still have much to do.

Who to contact

If you have any questions or would like any help with readiness preparations please get in touch with your usual Deloitte contact or any of the following:


James Warwick
+44 020 7007 1461

Hayley McKelvey
+44 020 7303 3940

Michael Nicolaides
+44 020 7303 8874

John Lewis
+44 011 8322 2658

Harvey Smith
+44 012 1696 8773

Helen Kaye
+44 011 3292 1316

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