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Rising from the ashes
Key points
- The repeal the off-payroll working IR35 reforms would mean reverting to the intermediaries legislation (ITEPA 2003 Ch 8).
- The chancellor circumvented the usual method of consultation before implementing changes.
- IR35 rules and the CEST tool were flawed and Atholl House signalled a blow to its longstanding view of how IR35 status should be determined.
- We need better independent checks and balances over HMRC.
- The off-payroll working rules reforms have not been repealed yet and will not be until the next Finance Act.
- IR35 is certainly not dead and will be reawakened.
On 23 September 2022 chancellor Kwasi Kwarteng signalled his government’s intention to repeal the off-payroll working IR35 reforms (ITEPA 2003 Ch 10) from April 2023. The consequence would mean reverting to the intermediaries legislation (ITEPA 2003 Ch 8) to continue governing the sea of ‘deemed employment’ for contractors working through their own limited companies....
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