What Are the 2023 IR35 Rule Changes?

If you’re a contractor in the UK, you’ve probably been paying close attention to discussions about the IR35 rules and have probably read and seen reports of possible IR35 rule changes set to happen in 2023. But what are the rule changes and how will they effect you?

IR35 is not changing in 2023.

In April 2023 the UK government had announced plans to repeal off-payroll rules, which would have moved responsibility for determining if a contract sits inside or outside IR35.

These plans were rolled back shortly after their initial announcement in the September 2022 mini-budget.

There will now be no changes to IR35 rules, and contractors will continue to be bound by the off-payroll rules introduced to the private sector in 2021.