As reported through CIPP and government channels on 1 July 2020, the off-payroll working clause and schedule within the Finance Bill passed successfully through the Report Stage in the House of Commons. It is expected that the Finance Bill will receive Royal Assent prior to the Summer recess at which point the Queen formally agrees to make it an Act of Parliament.
This will mean that the reforms to IR35 legislation originally planned for April 2020 will now come in to effect from April 2021. Given the further delay there is expected to be further change, consultation and review of the process due to be active this year which may mean further change to that delivered in the August 2019 guidance and amendments since.
