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IR35: far from a fallow year

What risks do private sector organisations now face if they engage a contractor they previously assessed to be deemed employed? Mark Groom (Deloitte) considers this and other issues that need addressing before the introduction of the IR35 reforms.

Whatever we all felt about it at the time I think it’s fair to say that given the disruption caused by Covid-19 we can now all see the wisdom in Chief Secretary to the Treasury Steve Barclay’s announcement on 17 March which delayed the changes to off-payroll working in the private sector until April 2021. However 2020/21 is far from fallow as regards IR35.

This article focuses on key issues to be addressed during 2020/21 as well as providing a summary of practical pointers to enable a smooth transition in April 2021. The proposed new IR35 rules have been covered in many...

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