From 6 April 2024, a proposed new “set-off” mechanism should prevent end clients from overpaying tax when HMRC decides there has been a mistake in applying the off-payroll working rules (IR35). In this blog, we explain what’s changing and what IR35 offset for end clients and contractors.
![](https://inni.wpenginepowered.com/wp-content/uploads/2024/03/ir35-blog-540x336.png)