The implementation of the new off-payroll working rules – “IR35” – has been deferred until 6 April 2021 as part of the government’s COVID-19 strategy. This announcement came as a shock, especially after the government confirmed less than a week earlier that it would definitely still be introduced on 6 April 2020. However, the news was welcomed by many contractors and will enable sufficient time for a smoother implementation when finally the new legislation is implemented.
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