“Off-payroll repeal: the 24 days tax advisors stood still” by Dave Chaplin, CEO of IR35 compliance solution IR35 Shield and author of IR35 & Off-Payroll Explained

Lost the plot when it comes to the Off-payroll working rules? Well, you’re not alone – it seems the government has too. Here Dave Chaplin explains what it all really means.


Friday 23 September 2022 will go down as one of those days when tax advisors everywhere will remember where they were when the news broke that the then newly appointed Chancellor, Kwasi Kwarteng, announced plans to repeal the Off-payroll working (Chapter 10 of ITEPA 2003) reforms from April 2023.


The Man on the Clapham Omnibus would have only felt a slight bump in the ripple of the tax-time continuum, but for tax advisors, it was time to reach past the Tolley tomes on the shelf and open the Urban Dictionary. After a few ‘WTFs’ and ‘AYFKMs’, most of us settled on “What on earth just happened?”


Composure restored, I quickly popped the news story on ContractorCalculator and shared the story on LinkedIn. One of my software engineers called me: “Dave, this is big. We’re gonna need a bigger web server.” A quick virtual switcheroo and the lights were back on, revealing audience figures for that day that resembled a Dirac Delta function. Was this IR35 strike the largest we’ve ever seen?

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