Policy paper

Off-payroll working rules from April 2020: Factsheet

To increase compliance with the existing off-payroll working rules (IR35), medium and large organisations in all sectors of the economy 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.

The HM Treasury Factsheet was published in October 2018 and updated in July 2019. It explains the change and how the government is responding to the latest consultation on the extension of the reform to the off-payroll working rules in further detail.

The HMRC-branded Contractor Factsheet was published in January 2020. It explains who is affected, how the changes will affect them and what they need to do before April 2020.

Published 29 October 2018
Last updated 13 January 2020 + show all updates
  1. Updated with 'Off-payroll working rules: Contractor Factsheet'.

  2. Updated factsheet.

  3. First published.