The new chancellor Jeremy Hunt has reversed the IR35 repeal announced by the former chancellor.
The new chancellar said in his statement on 17th October 2022: “We are not continuing with … the reversal of off-payroll working reforms.”
This means that the large and medium-sized private sector clients and public clients and ‘fee-payers’ will continue to be responsible to apply PAYE and NIC from 6 April 2023 and onwards.