IR35 Reforms To Be Scrapped In April 2023

23rd September 2022

Reforms to the off-payroll working rules, known as IR35, are to be scrapped from April 2023, the Treasury has announced.

This will mean that from 6 April 2023, contractors working for an organisation via an intermediary will once again be responsible for determining their employment status and paying the appropriate amount of tax and national insurance contributions.

IR35 reforms introduced in the public sector in 2017 and the private sector in 2021 meant that the responsibility for determining a contractor's worker status shifted to the organisation engaging their services. The government will repeal these reforms.