IR 35 rules to change on 6 April

IR 35 rules to change on 6 April

From 6 April 2021, all public sector and medium or large-sized private sector employers will be responsible for deciding their worker’s employment status as the IR 35 rules change.

The changes to the off-payroll rules were due to come into effect on 6 April 2020, but were delayed a year because of the coronavirus pandemic.

If the off-payroll working rules apply to your firm, then contractors working for you will be subject to Income Tax and National Insurance contributions.

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