Charlotte Davies

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Will the new IR35 rules be delayed?

Employment / 21 November 2019

The new off-payroll working rules (known as “IR35”) are due to come into force in April 2020.

The detail of the new rules is contained in the draft Finance Bill which was published over the summer.  However, the passage of that Bill has now been delayed as a result of the cancellation of the Autumn Budget and the upcoming General Election.

It is therefore now unclear whether the new IR35 rules will come into force in April 2020.  Subject of course to the current political uncertainty, whilst that date should be treated as provisional pending the final passing of the Bill and the outcome of the General Election, there is nothing to suggest that the proposed extension to the IR35 regime will be abandoned.

Many of you will already be grappling with the complexities of the new rules and how they may affect your business.  It would be prudent to continue to plan ahead for the changes.

We will keep you updated with further news.  In the meantime, please contact one of the IR35 experts listed below should you require any specialist advice.


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This update is for general purposes and guidance only and does not constitute legal or professional advice. You should seek legal advice before relying on its content. This update relates to the prevailing circumstances at the date of its original publication and may not have been updated to reflect subsequent developments. If you have general queries about our updates, please email:

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