ICAS ICAS logo

Quicklinks

  1. About Us

    Find out about who we are and what we do here at ICAS.

  2. Find a CA

    Search our directory of individual CAs and Member organisations by name, location and professional criteria.

  3. Careers

    Access current vacancies and understand what it’s like to work here at ICAS.

  4. Contact Us

    Get in touch with ICAS by phone, email or post, with dedicated contacts for Members, Students and firms.

Login
  • Annual renewal
  • About us
  • Find a CA
  • Careers
  • Contact us
  • Become a CA
  • CA jobs
  • SCABA
  • ICAS Foundation
  1. Members
    1. Become a member
    2. Manage my membership
    3. Benefits of membership
    4. Professional development
    5. Mentoring
    6. Member rewards
    7. CA jobs
    8. Area networks
    9. International communities
    10. Get involved
    11. CA Connect
    12. CA magazine
    13. Top Young CAs
    14. Career breaks
    15. The ICAS member app
    16. Newly admitted members 2021
    17. CA Wellbeing
  2. Become a CA
    1. How to become a CA
    2. Routes to becoming a CA
    3. CA Stories
    4. Find a training agreement
    5. Why become a CA
    6. Qualification information
  3. CA Students
    1. Studying with ICAS
    2. Timetables and exams
    3. Learning requirements
    4. Learning updates
    5. Learning blog
    6. Totum Pro | Student discount card
  4. Employers
    1. Become an Authorised Training Office (ATO)
    2. Resources for Authorised Training Offices (ATO)
    3. Professional entry
    4. Apprenticeships
  5. Thought leadership
    1. Technology
    2. Trust
    3. Talent
    4. Research
    5. CA Agenda podcast
    6. CA Agenda videos
    7. ICAS webinars
    8. CA Summit
  6. Professional resources
    1. Anti-money laundering
    2. Audit and assurance
    3. Brexit
    4. Charities
    5. Coronavirus
    6. Corporate and financial reporting
    7. Business and governance
    8. Ethics
    9. Insolvency
    10. Pensions
    11. Practice
    12. Public sector
    13. Sustainability
    14. Tax
  7. Regulation
    1. Complaints and sanctions
    2. Regulatory authorisations
    3. Guidance and help sheets
    4. Regulatory monitoring
  8. Governance
    1. At a glance
    2. Charter, rules and regulations
    3. Council
    4. Boards and key committees
    5. Public reporting
    6. Executive team
    7. Diversity
    8. Member research
  9. Contact us
    1. ICAS technical helpdesk
    2. ICAS logo request
  10. Careers
    1. Business centres
    2. Meet our team
    3. Benefits
    4. Vacancies
    5. Imagine your career at ICAS

Private Sector IR35 Finance Bill measures progress through the Commons

  • LinkedIn (opens new window)
  • Twitter (opens new window)
Justine Ricommini By Justine Riccomini, Head of Taxation (Scottish Taxes, Employment and ICAS Tax Community)

16 July 2020

Key points:

  • The private sector legislation has progressed through the Commons as part of the Finance Bill.
  • The third reading is the next stage.
  • The Bill still has to progress through the House of Lords, who called for a review in February

Justine Riccomini explains what is happening with the IR35 provisions in the Finance Bill as it passes through the Commons.

Time and Tide

A delay to the amended legislation relating to off-payroll working in the private sector (IR35) which was due to be implemented in April 2020 has been pushed back to an April 2021 start date due to COVID-19. This hasn’t deterred the UK Government from continuing to push the provisions through the Commons under the banner of the Finance Bill 2020.

The Financial Secretary to the Treasury, Jesse Norman, tabled the amendments on 27 April – the same day that the House of Lords published its report calling for a re-think on IR35 - and despite some minor attempts at resistance by some MPs, the provisions have thus far been passed at Report Stage in the Commons after passing through Committee Stage without amendment on 18 June 2020.

An amendment which called for a two-year delay to 2023 to implement the private sector changes brought by a cross-party group of MPs headed by Conservative MP David Davis, was defeated by 317 votes to 254 during Committee stage.

Further stages

After the Report Stage, the third reading is usually considered to be a formality before the Bill passes through to the House of Lords – usually thought of as a further formality. However, the smooth progress thus far through the Commons does not mean that the provisions will not reach a stage when they might be amended before the Bill is passed into law.  
Dissent?

In April, the House of Lords Economic Affairs Finance Bill Sub-Committee issued its report - the contribution made by ICAS to both the written and oral evidence was mentioned several times. The report described ‘inherent flaws and unfairnesses’ in the whole IR35 regime and the report called for a wider review focus to be taken on the whole subject area of employment status, fair work and working arrangements.

Bearing in mind the content and tone of the House of Lords Report, it will be interesting to see how the Bill fares in terms of the IR35 provisions.

If you wish to contribute to the debate on IR35

If you want to contribute to this matter please contact us on tax@icas.com or start a discussion thread on CA Connect.

House of Lords Finance Bill Sub-Committee writes to Jesse Norman, Financial Secretary to the Treasury, in lieu of evidence session enquiry into IR35 in the Private Sector

By Justine Riccomini Head of Taxation (Scottish Taxes, Employment and ICAS Tax Community)

30 April 2020

IR35, Rabbits and Hats – Curiouser and Curiouser

By Justine Riccomini, Head of Taxation (Scottish Taxes, Employment and ICAS Tax Community)

31 March 2020

2021-04-cpd 2021-04-cpd
ICAS logo

Footer links

  • Contact us
  • Terms and conditions
  • Modern slavery statement
  • Privacy notice

Connect with ICAS

  • Facebook (opens new window) Facebook Icon
  • Twitter (opens new window) Twitter Icon
  • LinkedIn (opens new window) LinkedIn Icon
  • Instagram (opens new window) Instagram Icon

ICAS is a member of the following bodies

  • Consultative Committee of Accountancy Bodies (opens new window) Consultative Committee of Accountancy Bodies logo
  • Chartered Accountants Worldwide (opens new window) Chartered Accountants Worldwide logo
  • Global Accounting Alliance (opens new window) Global Accounting Alliance
  • International Federation of Accountants (opens new window) IFAC
  • Access Accountancy (opens new window) Access Acountancy

Charities

  • ICAS Foundation (opens new window) ICAS Foundation
  • SCABA (opens new window) scaba
ICAS logo

Our cookie policy

ICAS.com uses cookies which are essential for our website to work. We would also like to use analytical cookies to help us improve our website and your user experience. Any data collected is anonymised. Please have a look at the further information in our cookie policy and confirm if you are happy for us to use analytical cookies: