To ask the Chancellor of the Exchequer, if he will make an assessment of the potential merits of extending the IR35 reforms for twelve months in light of the effect on businesses of the covid-19 outbreak.
18 January 2021
The Government has been clear that the reform of the off-payroll working rules will be introduced on 6 April 2021. The Government remains committed to introducing this policy in order to address the unfairness of non-compliance with the existing off-payroll working rules. Organisations should continue to prepare for the implementation of the reform. Since the reform was delayed in April 2020, Parliament has passed legislation enacting the reform from April 2021.
Many businesses have already made significant preparations to ensure they are ready for the reform and HMRC are committed to supporting businesses and individuals in the run up to and beyond the reform being implemented. HMRC are providing webinars, workshops and one-to-one calls as well as publishing updated guidance and factsheets to enable businesses to prepare.