No penalties on genuine IR35 errors in first year

The Government has just published the results of its review of IR35. Key conclusions are:

The Government has also released various checklists and guides to support implementation.

https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/867519/20-02-19_-_FINAL_Off-payroll_Review_Document.pdf

*whilst penalties might not apply, we assume any tax underpaid would need to be made good.