Readers' forum: Personal redundancy

My client has been trading through a personal service company for about 20 years. He provides information technology and related services to various companies and other customers. On my reviews of his contracts and the relationships with his clients I have always been of the view that he does not fall within the IR35 rules and HMRC has never challenged this.

For the past year my client’s company has had a contract with one major customer and invoices have been rendered in the usual way and paid. However my client now understands that from the extension of the off-payroll working rules to the private sector in April 2020 it is likely that the customer will deduct income tax and National Insurance from this income.

My client would like to continue working for the customer because it is well-paying. However it seems that this will be as...