In his mini-budget on 23 September 2022, Chancellor Kwasi Kwarteng announced a complete reversal of the Off-Payroll Working reforms. This was reversed on 17 October 2022 by the new Chancellor Jeremy Hunt.

From 6 April 2023:

  • The 2017 and 2021 reforms to Off-Payroll Working in the public and private sectors are reversed.
  • Workers providing their services via an intermediary will once again be responsible for determining their own employment status and paying the appropriate amount of tax and National Insurance contributions under the IR35 rules. [This was reversed on 17 October 2022, see Fiscal Statement October 2022: At a glance]

Useful guides on this topic

Mini-budget 2022: at a glance
A summary for SMEs and their owners

External link

The Growth Plan 2022: policy paper 


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