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IR35 Key Dates Tracker

IR35 – Off Payroll Working Rules April 2021 (update)
 
Following the introduction of IR35 reforms in the public sector in 2017, HMRC has confirmed that the new rules will now be extended into the private sector in April 2020.
 
On March 17 2020 the Government announced that the IR35 reform would be delayed to 6 April 2021 due to the ongoing outbreak of COVID-19.
6 April 2017
6 April 2017
In the public sector responsibility for determining whether a PSC was inside or outside of IR35 shifted from the PSC to the end user
6 April 2017
22 November 2017
22 November 2017
Autumn Budget 2017: The Chancellor announced a consultation on how to tackle non-compliance with IR35 in the private sector
22 November 2017
18 May 2018
18 May 2018
HMRC consultation launched: for the private sector
18 May 2018
10 August 2018
10 August 2018
HMRC consultation closed
10 August 2018
29 October 2018
29 October 2018
HMRC consultation summary of responses produced Autumn Budget 2018: The Chancellor announced the changes to IR35 in the public sector will be extended to the private sector
29 October 2018
5 March 2019
5 March 2019
Further HMRC consultation launched: “Off-payroll working rules from April 2020”
5 March 2019
28 May 2019
28 May 2019
HMRC consultation closed
28 May 2019
22 August 2019
22 August 2019
Government guidance “understanding off-payroll working (IR35)” published.
22 August 2019
17 March 2020
17 March 2020
The Government announced that the IR35 reform will be delayed until 6 April 2021
17 March 2020
6 April 2021
6 April 2021
Changes were to the IR35 reform are delayed 6 April 2020 to 6 April 2021 due to the ongoing spread of COVID-19
6 April 2021

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