New right-to-work rules taking effect on 1 October 2026 could affect some contractor substitution arrangements. While they do not alter IR35 or the off-payroll working rules, the changes could have implications for how substitution rights operate in some engagements. Genuine direct client-to-PSC arrangements generally remain outside the new right-to-work checking regime. Substitution is a long-established … Read more
The Conservatives have strengthened their position on IR35, pledging to replace the current regime with a new system if the party returns to government. In his first major speech as Shadow Chancellor on 17 September 2026, Andrew Griffith went significantly further than previous Conservative commitments to review or reform IR35. Griffith said: “I’m committing today … Read more
The Foreign Office changed the IR35 status of 42 contractor engagements during 2025-26, according to its latest annual report. The Foreign, Commonwealth and Development Office reassessed 50 engagements during the year. The status changed in 42 cases, while only eight maintained their previous status. During the year, the department had 500 engagements covered by the … Read more
The Treasury has again declined to provide any fresh assessment of the economic impact of the off-payroll working rules after an MP asked how the reforms were affecting specific industry sectors. Conservative MP Dr Neil Shastri-Hurst asked the Chancellor what assessment had been made of the economic impact of IR35 across 12 sectors since the … Read more
The results of a recent government questionnaire asking businesses which rules and regulations were holding them back found that IR35 was the most frequently cited measure that requires reform The finding appears in the Department for Business and Trade’s summary of responses to its Unlocking Business: Reform Driven by You questionnaire, published on 8 July … Read more
HMRC has confirmed that it will not appeal the latest First-tier Tribunal decision in the long-running PGMOL employment status case. The decision brings more than ten years of litigation over the tax status of National Group football referees to an end. The First-tier Tribunal ruled in May 2026 that the referees were not employees for … Read more
New figures obtained through a Freedom of Information request suggest businesses are continuing to move away from HMRC’s Check Employment Status for Tax (CEST) tool when assessing IR35 status. The data, obtained by IR35 compliance specialist IR35 Shield, shows total CEST determinations falling from 458,894 in the 2023/24 tax year to 135,178 in 2025/26. That … Read more
Almost two-thirds of contractors have turned down work because it was deemed inside IR35, according to new research from IPSE and Qdos. The survey of 505 contractors found that 63% had rejected an offer of work in the past 12 months solely because the client had assessed it as inside IR35. That figure is up … Read more
After more than ten years of legal proceedings, the First-tier Tribunal has today ruled that National Group football referees are not employees for tax purposes. The decision brings this phase of the long-running PGMOL employment status case to a close, although HMRC has until mid-June 2026 to decide whether to appeal. While not an IR35 … Read more
New tax rules affecting umbrella company supply chains will take effect from 6th April 2026, introducing joint and several liability (JSL) for unpaid PAYE and National Insurance. The changes introduced under the Finance Act 2026 mean that recruitment agencies and, in some cases, end clients can be held liable if an umbrella company fails to account … Read more