- Draft Finance Bill 2019–20—Changes to off-payroll working rules from April 2020
- Extending the scope of the public sector IR35 rules
- Whether a private sector client is small
- Procedure for determining whether the new IR35 rules apply
- Ongoing concerns
Tax analysis: On 11 July 2019, the government published draft clauses for Finance Bill 2019-20 setting out most of the detail of its proposals for extending to private sector entities (other than those which are ‘small’) the expanded off-payroll working rules (IR35) which have applied since 2017 to public sector entities which hire workers acting via intermediaries. These changes are to take effect from 6 April 2020.
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