The government has launched a review into the implementation of forthcoming changes to the off-payroll working rules.

Intended to address concerns from businesses about the changes, the review will consider whether any additional steps can be taken to ensure the reforms are rolled out in a smooth and successful manner.

The reforms to the off-payroll working rules, known as IR35, will come into force on 6 April 2020. Introduced in 2000, the rules require that individuals who work like employees for organisations, but through their own company, pay similar taxes to other employees.

Under the reforms, medium and large organisations across all sectors will be required to assess the employment status of individuals whom they contract in. Public sector organisations have been required to do this since 2017.

By the time of its conclusion in mid-February, the government review into implementation of the IR35 reforms will have gathered feedback from a range of businesses and affected individuals.

As part of the review, the government is exploring whether it can do anything further to support businesses in determining employment status correctly.

Further information on the off-payroll rule reforms can be found on the GOV.UK website.