In a surprise announcement in Parliament yesterday (17/03/20) , Chief Treasury Secretary Steve Barclay announced that the implementation of the new IR35 rules, which were due to come into effect in a few weeks’ time, have been postponed for twelve months.

This dramatic, last-minute change has been approved because of the disruption caused by Coronavirus COVID-19.

This announcement means that individuals who trade through a Personal Service Company (“PSC”) can continue to trade as they have for many years.

Unfortunately, this announcement has come too late for many clients, who have already taken on full time employment.

If you are affected by this announcement and wish to discuss it further, please contact me as soon as possible.


We strongly advise you to seek appropriate advice before taking action on any of the points listed above.
All information contained in this document are correct at the time of writing.  Legislation and regulations may change at any time.
If you are in any doubt, please call us for clarification.
About us:  Leggate Associates Limited was formed by Andrew Leggate LL.B FCMA FCA CGMA who has over 35 years of tax and accountancy experience in industry and practice, and the practice is managed by Joanne Leggate FMAAT, ATT (Fellow).  Our clients range from building subcontractors to multi-million pound concerns and high net worth individuals all over the UK.  Please see our website  or follow @LeggateAssoc on Twitter for occasional updates.
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