What Are the 2023 IR35 Rule Changes?

Is IR35 Changing in 2023?
1024 576 Kind Consultancy

IR35 is not changing in 2023.

The government had announced plans to repeal off-payroll rules in April 2023, 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.

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