IR35 delayed The government has also postponed controversial tax reforms to off-payroll working rules (known as IR35) for the private sector until April 2021, to help ease the strain that the coronavirus pandemic is putting on businesses and individuals.

This was announced in the House of Commons in March, along with an emergency £330bn financial package to bolster the UK economy that includes a business rates holiday as well as loans for struggling firms. When the changes come into force it will mean every medium and large private sector business in the UK will have to set the tax status of its contract workers, meaning thousands could have to pay more tax.