On the 28th September 2022, following the “mini budget”, we wrote a blog about government’s further proposed changes to the off-payroll working legislation.
The piece was entitled “the IR35 merry-go-round” and, it seems, the merry-go-round is still turning….. as the now Chancellor, Jeremy Hunt, has just announced that the further proposed changes to the off-payroll working legislation (the abolition of previous rules) will not now go ahead in April 2023 as planned. This means that the responsibility for determining if a contract is deemed employment will continue to lie with the end client (or Employment Agency) who pays the limited company contract, or personal service company (PSC).
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