IR35 changes ‘unlikely’ to be included in Budget – Rishi Sunak to delay announcement | Personal Finance | Finance
As a part of this reform, the liability for paying the tax also transferred from the contractor to the fee-payer, which is usually the recruitment agency in the supply chain.
Starting from April 6, 2021, these rules which were postponed due to the pandemic, are expected to be rolled out within the private sector.
Medium and large businesses and enterprises will be placed in charge of setting the IR35 of a contractor, rather than the worker themselves.
But one expert thinks the Chancellor of the Exchequer, Rishi Sunak, will hold off on discussing IR35 reforms in Wednesday’s Budget.