IR35 changes restricted to services provided on or after 6 April 2020

HMRC has confirmed that the proposed extension of the off-payroll (IR35) rules to the private sector will apply only to payments made for services actually provided on or after 6 April 2020.  As per the current draft, the rules would have applied to any payments made on or after 6 April 2020, regardless of when the services were carried out.