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<p>While no specific impact assessment has been made of the potential effect of COVID-19
on individuals affected by the off-payroll working rules (commonly known as IR35),
the Government has recently announced that the reform to the off-payroll working rules
for people contracting their services to large or medium-sized organisations outside
the public sector will be delayed for one year, from 6 April 2020 until 6 April 2021.
This is part of the additional support the Government is providing for businesses
and individuals to deal with the economic impacts of COVID-19.</p><p>It is right for
the Government to do whatever it can to support all parts of the labour market at
this time. The Government remains committed to introducing this policy in order to
address the unfairness of non-compliance with the existing off-payroll working rules.
However, it also recognises that the reform is a significant change for both businesses
and contractors. Delaying the reform will support them, as they will not need to implement
and adjust to the reform until next year.</p><p>The Government very much values the
contribution of flexible workers to the UK economy, but it is also under an obligation
to ensure fairness between individuals who work in a similar way. The Government has
published a factsheet which provides further information on the reform: <a href="https://bit.ly/2Uu50k8"
target="_blank">https://bit.ly/2Uu50k8</a></p>
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