IR35 reform will be reversed to pre-2017 rules from next April

Kwasi Kwarteng, Chancellor of the Exchequer, has announced that IR35 reform will be reversed to pre-2017 rules from next April.

The 2017 and 2021 reforms to IR35 (the off-payroll working rules) will be repealed from 6 April 2023.

From this date, limited company contractors will once again be responsible for determining their employment status and paying the appropriate amount of tax and NICs.

We hope this change will encourage businesses to open their doors to PSCs and we will be issuing guidance over the coming weeks to help support you through this change.

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