Last week, HMRC announced that the upcoming IR35 reforms in the UK will only apply to payments made for services provided on or after 6 April 2020. This means that businesses will only need to determine whether the rules apply for contracts continuing beyond 6 April 2020.

Whilst a helpful clarification, this announcement does not materially change the previous position and also indicates that the government review into the rule changes (due to conclude later this month) is unlikely to result in a delay to the implementation of the new legislation. Businesses should therefore be continuing to prepare for the upcoming changes in advance of 6 April. To read more about the upcoming IR35 reforms, and what businesses should be considering in order to prepare, please see our blog post from earlier this month (‘IR35 – are you ready for the changes to off-payroll working?’).