Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will delay the introduction of the IR35 changes to 1 April 2022 following the effects on business of the covid-19 pandemic.

The Government has been clear that the reform of the off-payroll working rules will be introduced on 6 April 2021. Organisations should continue to prepare for the implementation of the reform. Since the reform was delayed in April 2020, Parliament has passed legislation enacting the reform from April 2021.

Many organisations have already undertaken significant preparations to ensure they are ready for the reform and HMRC are committed to supporting organisations and individuals in the run up to, and beyond the reform being implemented. HMRC are providing webinars, workshops and one-to-one calls as well as publishing updated guidance and factsheets in order to enable organisations to prepare.