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Following the politics of pre-election pledges, a pre-implementation review of the proposed changes to IR35 has now been launched by the new Conservative Government.  

During the first full week of business in 2020, the Government announced a swift self-review of the implementation of the off-payroll rules to be introduced from April 2020 relating to the private sector, and which will also update the existing rules applicable to public sector bodies. 

Following the announcement of the review, the Government quickly rounded up professional tax experts and also put the offer out to medium to large businesses and representative organisations to get round the table during a number of meetings to kick-off the review. The stated aim is that the review will be concluded by mid February.  It is not yet clear whether the results of the review will be published before (or indeed on) Budget Day, on 11 March. 

The stated intention of the review includes the following:

- ensuring a smooth implementation of the reforms;