IR35 Updates: April 2020

Contractors completing work for end user clients need to be aware of updates coming in April 2020. There have been discussions concerning the change although much of this was buried underneath Brexit and general elections coverage within the media. The changes would not affect companies that, under Companies Act, are considered small. The change will mean that there will be tougher rules on if a worker is working in effect as an ‘employee’ of the end user and if so to have PAYE and NIC tax deducted from their pay.