In a recent article in Personnel Today, the governement have confirmed that they are waiving penalties, however IR35 rules will still need to be applied.
Organisations are required to make sure that they take reasonable care to apply the off-payroll working rules correctly, however in this recent change, they have confirmed if an organisation made a mistake it would not be charged. This clearly will not be for organisations that have deiliberately falsified information when making a status determination. The full article can be read here.
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