Welcome to our latest Employment Law Coffee Break in which we look at the latest legal and practical developments impacting UK employers.

IR35 compliance

Nine months after the introduction of IR35 reforms affecting the private sector, HMRC's "soft landing" enforcement policy for the first year following the commencement of the private sector IR35 regime will expire in April 2022. In future, HMRC is more likely to impose sizeable penalties (in addition to the tax assessment and interest) where it finds that those making decisions about or implementing IR35 processes relating to the private sector have been "careless".

In this latest insight from our workforce solutions team, we look at eight reasons for employers to conduct a legal review of processes before HMRC starts full enforcement.

Covid-19 update

The prime minister, Boris Johnson, announced yesterday (19 January 2022) that the measures put in place under Plan B in England will be lifted:

• The government is no longer asking people to work from home if they can and "people should now speak to their employers about arrangements for returning to the office".
• From 27 January there will no longer be a legal requirement to wear a face covering although the government suggests that individuals may wish to continue wearing a face covering in crowded and enclosed spaces where they come into contact with other people who they do not normally meet.
• From 27 January venues and events will no longer be required by law to check...

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