The government has announced a review into the implementation of the changes to the IR35 rules on off-payroll working which are due to come into force in April 2020. 

For background information on the April 2020 IR35 changes, see our previous articles IR35: Cutting through the jargon and IR35 rule changes: Are you ready?

The announcement of a review is to be welcomed, given the difficulties faced by businesses in determining the employment status (for tax) of their off-payroll workers.  However, many had been hoping for a delay to implementation in order for a full review to be undertaken, in view of the fact that the changes take effect in under 3 months time.  There is no suggestion that the changes will not still come in in April and the aim of the review appears to be to ensure a "smooth" implementation.