IR35 and off-payrolling
Over the last 20 years, there have been numerous changes to the tax system to try and address ‘disguised employment’ and to generate additional tax and NICs accordingly. In a surprise announcement, the Government has stated that it would repeal the off-payroll working rules from 6 April 2023. However, it has been confirmed that this change will not go ahead and the off-payrolling rules will remain in force.
