IR35 Off payroll working rules repealed from 6th April 2023 – cancelled

As part of the Chancellors Growth Plan 2022 speech:

Mr Speaker, we can also simplify the IR35 rules – and we will.

In practice, reforms to off-payroll working have added unnecessary complexity and cost for many businesses.

So, as promised by My RHF the Prime Minister, we will repeal the 2017 and 2021 reforms.

Of course, we will continue to keep compliance closely under review.

Confirmed is the repeal of reforms to the Off-Payroll Working (OPW) rules introduced in the public sector in 2017 and extended to medium and large-sized organisations in the private and voluntary sectors in 2021.

Workers providing their services via an intermediary will, once again, be responsible for determining their employment status and paying the correct amount of income tax and National Insurance contributions from 6‌‌‌th April 2023

Is this a return to how things used to be before? We would suggest no with an expectation that those operating such schemes fall under direct scrutiny with the tax authorities from April 2023 onwards.

Proposal withdrawn 17th October 2022

The repeal of the off-payroll worker arrangements was cancelled on Monday 17th October 2022. Responsibilities to operate off-payroll working rules continue in both the public and private sector.

PAYadvice.UK 24/9/2022 updated 17/10/2022

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