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 the changes were delayed until 6th April 2021 giving medium and large businesses another year to prepare for the changes.
Medium and large businesses are now responsible for administering IR35 as of 6th April 2021, which is the date on which contractors no longer carry the liability. You may have already started ensuring your compliance but 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: