Off-payroll Working: Coronavirus

Treasury written question – answered on 7th July 2020.

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Photo of Richard Holden Richard Holden Conservative, North West Durham

To ask the Chancellor of the Exchequer, whether he has plans to change the (a) introductory date for and (b) rules on IR-35 off-payroll working as a result of the covid-19 outbreak.

Photo of Jesse Norman Jesse Norman The Financial Secretary to the Treasury

On 17 March 2020, the Government announced that the reform to the off-payroll working rules that would have applied for people contracting their services to large or medium sized organisations outside the public sector will be delayed for one year from 6 April 2020 until 6 April 2021.

The Government has legislated this measure in Finance Bill 2020 and will implement it in April 2021 in order to address the unfairness of non-compliance with the existing off-payroll working rules.

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