The Government has announced that the anticipated changes to the IR35 regime are being delayed by a year. The changes are now expected to come in to force on 6 April 2021.

The planned changes had the result that the extension to the IR35 regime would also apply to medium and large companies in the private sector. In summary, the changes meant that end-clients had a potential tax liability and were required to undertake an assessment of the contractor's working relationship.

In light of the above, for those working in the private sector, the requirement to determine whether IR35 applies remains, for now, with the contractors.

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