Off-payroll working rules (IR35) to be scrapped

23 September 2022      Julia Ascott, Employment Taxes Specialist

Government's Growth Plan will scrap the off-payroll working rules (IR35) introduced for the public sector in 2017, with effect from 6 April 2023.  This means that individuals providing their services through an intermediary (typically their own personal limited company) will be responsible for assessing their own employment status.  So we are rewinding 5 years and back to just checking our sole trader arrangements.

HMRC have sent through this communication confirming the news - which each university should receive.

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