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‘Devil in the off-payroll rules detail’ awaits contractors in 2019

30 October 2018


Following this year’s Budget, Contractor UK has reported on how a sense of relief that private sector IR35 reform will be both delayed and inapplicable to small clients is giving way to increasingly fierce disquiet over the chancellor’s plans. In fact, despite the delay until 2020 and his let-off for private sector companies (PSCs) without large or mid-sized clients, the “very bad news” for contractors of Budget 2018 is that imposes an unknown.

BKL consultant David Whiscombe comments: ‘The main concern [for PSCs facing the off-payroll rules of 2020] is that their clients can be expected to avoid risk by being overcautious in their categorisation. Some sanction must [therefore] be introduced to guard against this.’ This sanction would also deter the resulting ‘blanket’ inside IR35 determinations.

Read the full article on the Contractor UK website.

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