• Farrell & Farrell

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.

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Hilltown
Newry
County Down
BT34 5UJ

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Farrell & Farrell CA Limited (trading as Farrell & Farrell) is registered in NI with registration number NI 639336. Registered with The Chartered Institute of Taxation as a firm of Chartered Tax Advisers. Registered to carry on audit work and regulated for a range of investment business activities by Chartered Accountants Ireland (CAI). Details about our audit registration can be viewed at www.auditregister.org.uk under reference number 3044856.