HMRC made this sensible announcement on 7 February 2020. Now engagers and contractors can make a clean break from Monday 6 April 2020, such that the work performed by contractors from that day onwards is reviewed by the engager for compatibility with the IR35 rules.
Where that contract is determined by the engager (end-client) to fall within IR35, the person in the hiring chain who has responsibility for paying the contractor must deduct income tax and employee’s NIC under PAYE from any payments made for those services.
Where the services are performed by the contractor before 6 April 2020 it will continue to be the responsibility of the contractor and his personal service company (PSC) to decide if the work falls within IR35 and pay the right amount of tax to HMRC
Source – Accounting Web Rebecca Cave
Tax Writer Taxwriter Ltd