IR35 Postponement for 12 months
It was widely expected that the IR35 rules were to be tightened, which would impact a number of contractors.
The change was going to place the responsibility for assessing IR35 on the end client, rather than the contractor for medium and large private sector end clients.
This change has now been postponed until the tax year 2021/22, starting on 5th April 2021. Therefore, the IR35 rules remain unchanged.