Review of IR35 rules and support for the self-employed

The Government has launched a review of changes to off-payroll working rules, also known as IR35. The review will establish if any steps should be taken to ensure the smooth introduction of the rules in April 2020. The review will also consider if any additional support is required to ensure that the self-employed who don’t fall within the scope of the rules are not adversely affected. The Government will also carry out a wider review into support for the self-employed, which will cover access to finance, tax and broadband access.

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