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Webinar recording: Employment status and IR35: Where are we now?

03 October 2022

The effect of the IR35 changes in 2017 and 2021 were to shift the burden of assessing, whether the legislation applies (and operating PAYE where it does) onto the entity which is closest in the contractual chain to the personal service company (or other intermediary), rather than the personal service company. 

The Government has just announced it plans to reverse those changes from April 2023 and to return to the prior IR35 rules whereby individuals make their own assessment against a backdrop of conflicting case law based only on the old rules. In the meantime the new rules continue to apply. A challenging conundrum for the public sector and for business.

We look forward to updating you further on the changes to IR35 when more detail is revealed by the Government.

Further Reading