Legal bulletin: October 2022 - IR35 Off-payroll rules are here to stay for now

On Friday 23 September 2022, the former Chancellor, Kwasi Kwarteng announced as part of the “mini budget”, the Government’s plans to simplify the IR35 Off-payroll rules. To achieve this, Government was going to repeal the Off-payroll rules that applied to the public sector from 2017 and in the private sector from 2021 under the Income Tax Earnings and Pensions Act 2003, Part 2, Chapter 10. The plan was not to get rid of IR35 completely, but