HMRC has announced that the new IR35 rules relating to off-payroll working will now only apply to services carried out on or after 6 April 2020.  Previously the rules were to be applied to payments made on or after 6 April which would have covered services carried out in March, for example.  

This should allow businesses a few extra weeks to prepare for the new rules and update contractual terms for engagements continuing after 6 April.

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?