From April 2020 there will be major changes to the off-payroll working rules otherwise known as IR35. These changes will bring the private sector into alignment with the introduction of similar rules to the public sector in 2017.

The reforms will have far-reaching impacts to both clients and contractors alike. Now is the time to plan and prepare for what these changes mean to you.

As one of the UK’s leading workforce management companies and having in-depth experience of the introduction of these IR35 rules to the public sector we are well-placed to help you navigate these important changes.

This page brings together information for clients and contractors.

If you have any questions contact us at IR35@manpowergroup.co.uk

IR35 Update

IR35 Update: The Final Preparations

The IR35 Timeline

IR35
Launched
IR35 is introduced in April 2000
Public Sector
Implemented
Introduced into the public sector in April 2017
Private Sector
Announced
HMRC announces IR35 in the private sector 2018
Private Sector
Confirmed
IR35 draft legislation released 2019
Private Sector Implemented
6th April 2020 IR35 in the private sector GO LIVE!

What does this mean for you?

From 6 April 2020, the responsibility for applying the off-payroll rules will move from the contractor to the ‘end-user’. And, where an individual is ‘inside’ the rules, it will be the responsibility of the ‘fee payer’ to make the appropriate deductions as required by HMRC, such as income tax, employer and employee NIC and the apprenticeship levy.

Click on the tiles below to find out how these changes will affect you, and see a glossary of IR35 terms.

Clients
Contractors
Glossary

Next Steps

Watch this video sharing top tips to prepare for IR35.

If you have any other questions regarding IR35,
the Manpower team are available to assist you.

Watch the ManpowerGroup IR35 webinars on-demand today

IR35 Update

Watch our first IR35 summary today to better understand:

  • What the new legislation is
  • What needs to be considered
  • How you can mitigate the risks IR35 poses
  • How your business can continue to access the talent needed to drive your business forward.

IR35 Update: The Final Preparations

Watch our second IR35 Update today to gain insights into:

  • Government progress as of February 2020
  • Employment Engagement options including Statement of Work
  • How to manage status determinations
  • Using Umbrella companies.