In light of the COVID-19 pandemic, changes to the implementation of the Off-Payroll (IR35) Tax is now due to be reintroduced in April 2021.

The decision was taken following significant pressure from many who warned that the inevitable loss of work due to the virus for contractors deemed 'inside IR35' and effectively forced into 'zero rights employment' would prove catastrophic.

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When announcing the decision, Chief Secretary to the Treasury, Steve Barclay MP to the House of Commons, said: 'This is a deferral in response to the ongoing spread of Covid-19 to help businesses and individuals. This is not a cancellation, and the Government remains committed to reintroducing this policy to ensure people working like employees but through their own limited company pay broadly the same amount of tax as those employed directly.'

Alan Suggett, Partner at UNW LLP and Media Officer of NASDAL (National Association of Specialist Dental Accountants and Lawyers) commented: 'While postponement is welcome, we know that dentists and dental practices have many more pressing concerns currently in the wake of the Coronavirus outbreak.'