Extension of IR35 postponed till April 2021


The government has announced that the extension of IR35 to medium and large companies in the private sector is being postponed by a year, to 6 April 2021. The IR35 tax rules are aimed at making sure that where a contractor who provides their services through an intermediary (often their own limited company) would be considered to be an employee if that intermediary were not used, that contractor is subject to broadly the same tax and National Insurance contributions as employees.


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