Off-payroll working rules: IR35 and mutuality of obligation – part 5

From April 2020, off-payroll working rules will be extended to the private sector. Caroline Harwood, partner and head of employment tax at Crowe UK, explains how mutuality of obligation could be a decisive factor when determining employment status

The government has promised a review of the proposed revisions to the off-payroll worker rules, commonly known as IR35. However, if any changes are to be made before the commencement date of 6 April 2020, immediate action is necessary.

Given the short timescales and that substantive change is unlikely, engagers and contractors alike should make themselves aware of their responsibilities under the new rules and assess the impact on their business.

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