Reforms to the off-payroll working rules (IR35)

Government confirmed within the Treasury’s Growth Plan document that the 2017 and 2021 reforms to the off-payroll working rules (also known as IR35) will be repealed from 6 April 2023. From this date, workers providing their services via an intermediary will once again be responsible for determining their employment status and paying the appropriate amount of National Insurance contributions. This change should reduce business costs and complexity for firms in our sector, particularly those that have self-employed advisers within their business model.