Policy paper

Off-payroll working in the private sector (IR35): Budget 2018 brief

To increase compliance with existing off-payroll working rules (IR35) in the private sector, Budget 2018 confirms that businesses will become responsible for assessing an individual’s employment status and determining whether the rules apply.



The reform will not apply to the smallest 1.5 million businesses and will be introduced in April 2020, giving firms longer to adjust.

This document explains the change and how the government is responding to the consultation on off-payroll working rules in the private sector in further detail.

Published 29 October 2018