HM Revenue & Customs (HMRC) have released a factsheet for contractors to outline the changes for off payroll working (IR35).

From 6 April 2020, medium and large-sized organisations outside the public sector will be responsible for deciding the employment status of contractors for tax purposes. Currently, contractors themselves are responsible for making this decision in these sectors. This will bring the private sector inline with the public sector, where these arrangements have been in place since April 2017.

The factsheet has been broken down into the below:

Further Information

More information about the coming changes can be found at

Review of Implementation

The Government have also launched a review into the implementation of the off payroll changes due to come into effect from April 2020.