IR35 is not being repealed, only the 2017 amendments (which required Public Sector buyers to make an assessment) and the 2019 amendments (which required Private

IR35 is not being repealed, only the 2017 amendments (which required Public Sector buyers to make an assessment) and the 2019 amendments (which required Private Sector buyers to make an assessment). Prior to 2017, the onus was fully on the Seller and presumably we revert back to that status. This is in line with the Truss/Kwarteng "cutting red tape" and "personal responsibility" philosophy. All along, IR35's problem has been the difficulty of codifying what is politically determined as a "real" business. Attributes like company size, number of clients/customers, ability to choose your own place of work, the degree to which you're under supervision or direction, the length you've been with a sole customer, your contracted right to walk away or to replace yourselv, and so forth are all indicators toward what may politically seen as "not real", but they are not concrete or absolute. All that is happening is that the onus is shifting back to the Seller and the Buyer's may not longer be on the hook quite so much. But some of it will be baked in now - the changes public sector made might live on despite the repeal, since they continue to work toward the political incentive that brought them in.