‘Devil in the off-payroll rules detail’ awaits contractors in 2019

Following this year’s Budget, Contractor UK has reported on how a sense of relief that private sector IR35 reform will be both delayed and inapplicable to small clients is giving way to increasingly fierce disquiet over the chancellor’s plans. In fact, despite the delay until 2020 and his let-off for private sector companies (PSCs) without large or mid-sized clients, the “very bad news” for contractors of Budget 2018 is that imposes an unknown.

BKL consultant David Whiscombe comments: ‘The main concern [for PSCs facing the off-payroll rules of 2020] is that their clients can be expected to avoid risk by being overcautious in their categorisation. Some sanction must [therefore] be introduced to guard against this.’ This sanction would also deter the resulting ‘blanket’ inside IR35 determinations.

Read the full article on the Contractor UK website.

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More Budget 2018 coverage from BKL:



Sam Inkersole

In 2022, Sam won the Taxation’s Rising Star award at the Taxation Awards in and was named in the Accountancy Age 35 Under 35.

Jon Wedge

While Jon’s client work focuses on the financial services sector, he also oversees the firm’s assurance service, as well as supporting the trainees following in his footsteps.


Elana joined us in 2017 as an ACA trainee, after graduating from Durham University where she had studied languages. She is now a manager in our assurance team.


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