The new deadline is 6 April 2021.
IR35 would have required all medium and large companies to assess whether or not any contractors currently working through an intermediary were deemed employed for tax purposes. PAYE and National Insurance Contributions would have needed to be deducted accordingly where applicable.
Given other staffing issues that may be arising in light of COVID-19, this delay is likely to be a relief to many businesses. However companies need to be mindful that where they are directly contracting with consultants (and not through intermediaries) nothing has changed and they should already be determining the correct tax and employment status of those individuals. If we can assist with any queries about employment or tax status please do not hesitate to contact us.
This information is necessarily of a general nature and doesn’t constitute legal advice. This is not a substitute for formal legal advice, given in the context of full information under an engagement with Bates Wells.
All content on this page is correct as of March 19, 2020.