Off-payroll working through an intermediary (IR35)
Given the monetary gains HM Revenue and Customs (HMRC) believes it will receive in finally removing the so called ‘IR35 legislation’ from the private sector, it will be very hard for the Chancellor not to announce that the impeding rule change be implemented sooner rather than later.
However, if the plan is to implement the change in the rules, timing of this implementation should be carefully considered. Placing too much stress on employers, who are already weighed down with the regulatory changes and associated costs, with little or no regulatory guidance could quickly turn a potential positive initiative into a negative.
Blick Rothenberg will be producing commentary and analysis in the lead up and on the day of the Budget announcement on Monday 29 October.
For more information please contact Andy Timpson or, for any press enquiries, please contact David Barzilay.