In a surprise twist, the Chancellor has today announced that the reforms to Off-Payroll Working rules that were introduced in April 2021 will be repealed from April 2023. 

The April 2021 changes required medium and large companies to carry out 'status determinations' in respect of individuals engaged through personal service companies and other intermediaries and to make PAYE deductions from fees payable where, were it not for the intermediary, the individual would have employee status for tax.

This comes as quite a shock when most businesses have just got their heads around the new IR35. The decision will be welcomed by individuals providing services through personal services companies and companies that frequently use consultants. 

More information can be found here: Mini-Budget: IR35 will be repealed from April -