- The IR35 reforms which were introduced for the private sector in April 2021 will be repealed from April 6th, 2023. The reforms transferred the responsibility for assessing whether a contractor is self-employed or employed to the end client, rather than the contractor themselves.
- Under the Chancellor’s changes, it will once again be the worker who is responsible for determining their employment status and paying the right amount of tax and national insurance contributions.
- The motivation behind this change is to reduce complexity in the tax system. It will hopefully also make it easier for businesses to work with contractors.