The extension of the off-payroll working rules to large and medium-sized employers in the private sector was due to take place on 6 April 2020. However, speaking in the House of Commons on 17 March, Steve Barclay (Chief Treasury Secretary) announced that the Government is postponing this change for a year and it will come into effect on 6 April 2021. He made it clear that this is a deferral not a cancellation.

Businesses should therefore plan for the new rules to apply from next April. The announcement was made as part of the Government's response to the spread of COVID-19, in order to help businesses and individuals. If you have any queries, do not hesitate to get in touch with your usual contact.