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EST. 2000
UKTECH
THE IT-CONTRACTING & TAX RECORD
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AS2022 (6): No change on the roller-coaster of IR35

Since IR35 metamorphosed into the 'off payroll' rules, the ongoing criticism of poorly drafted legislation and confusing outcomes has taken on new levels.

Then in the early days of the Liz Truss Government, there seemed to be a light at the end of a long dark tunnel, when a review was promised. Only for that light to be snuffed out almost as quickly as Liz Truss's Premiership.

Some contractors may have held a small hope that the flame might be re-ignited in this Autumn Statement, but it clearly was not to be. So the review of the reform which was repealed, is not making any quick come-back.

So while everyone thinks something should be done, life in the confusing, contradictory world of IR35 and off payroll issues - continues as 'normal'.

As the Government said after the Autumn Statement:

Off-payroll working rules: maintain 2017 and 2021 reforms (also known as IR35)

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