The Shape of the 2020 Workforce and the Impact of IR35

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Change Associates has joined forces with PageGroup to create this report on the challenges and opportunities of IR35.

The amendment to the Intermediaries Legislation implementation came into force in April 2020. It aimed to ensure off-payroll workers who provide their services through a personal services company do so legitimately, rather than as a way of avoiding tax. The responsibility for assessing whether they should be working within IR35 transfers to the employer.

Unsurprisingly, this has unnerved some organisations, but the change brought opportunity as well as challenge.