The rules regarding IR35 in the public sector, otherwise known as the ‘off-payroll working rules’ were due for implementation in the private sector on 6th April 2020. Due to COVID-19 this has now been delayed until 6th April 2021 giving medium and large businesses another year to prepare for the changes.
Medium and large businesses will become responsible for administering IR35 on 6th April 2021, which is the date on which contractors will no longer carry the liability. You may have already prepared for 2021 and are unsure on the next steps.
Download the complete guide to IR35 reform to better understand the legislation and what you need to do. The guide includes: