IR35 Update - Off Payroll Working from 6th April 2021

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;

Some other useful linksfrom the new guidance is as below:

  1. A flowchart for dealing with Contractor status

  1. 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

  1. On overview of the rules in general

If you have any queries relating to IR35 please contact us to discuss.