As part of the September 2022 fiscal event, the then chancellor Kwasi Kwarteng pledged that the off-payroll working regime (also known as ‘new IR35’) would be repealed from 6 April 2023. Just two weeks later, it was announced by the new chancellor, Jeremy Hunt, that the repeal was not going ahead after all. In practical terms, this means that the responsibility for assessing and declaring the tax status of individuals operating via intermediaries under their beneficial control (eg PSCs) will remain with medium-sized and large client companies in the private sector, and all public sector client bodies/authorities regardless of their size.