Off-Payroll reforms to be reversed from April 2023

During the so-called "mini-budget" today, September 23rd, the Chancelllor Kwasi Kwarteng announced the reversal of the off-payroll reforms of 2017 and 2021. In the supporting Government's Growth Plan for 2022, section 4.20 states;

4.20 Repealing off-payroll working reforms – The 2017 and 2021 reforms to the offpayroll working rules (also known as IR35) will be repealed from 6 April 2023. From this date, workers across the UK providing their services via an intermediary, such as a personal service company, will once again be responsible for determining their employment status and paying the appropriate amount of tax and NICs.

Outside Spy concludes that the IR35 situation will return to the pre-2017 situation, with contractors responsible for determining their own IR35 status post April 2023.

Until that time, Outside Spy will continue with their service to identify contracts  deemed "Outside IR35"  under the current legislation, so continuing to enable contractors to find the most lucrative opportunities in the current market.