Factsheet

IR35 update

Peter Legge Peter Legge

New rules for contractors and Off-Payroll Workers (OPW)

HM Revenue & Customs (HMRC) continued focus on employment status, especially where the individuals work through a personal service company, will benefit from new rules from 6 April 2020. The responsibility for assessing whether the IR35 rules apply to contractors, moves away from the contractor and over to the engaging business who must issue an employment status determination.

In this document we look at:

  • what is off-payroll working (IR35)?
  • update in the rules;
  • what action needs to be taken?
  • the challenges; and
  • how Grant Thornton can help.
Read the full briefing