HMRC have updated their guidance on off payroll working / IR35 regarding the new rules that come in to force from 6th April 2021.
The new rules relate to engagements directly or indirectly to medium / large businesses and now forces a medium/large business to make the IR35 determination on their contractors. HMRC's update can be found at;
An HMRC tool for determining employment status. I have passed this to a client a couple of times for them to complete to determine if IR35 applies to them. This is relevant to the contractor regardless of size of their client