IR35: Archive - Question 9  

If I earn money from a contract before 6th April 2000 but I don't receive it until after 5th April, what is the position?

The income will not be covered by the legislation.

The transitional rules at paragraph 22 of the draft legislation mean that only income in respect of services performed on or after 6 April 2000 will be covered by the legislation, regardless of the date it is received.