The IR35 rules first came into effect in 2000, yet the government remains convinced that many contractors are failing to comply with the legislation. As a result, changes are coming to how the off-payroll working rules will operate in the private sector from 6 April 2021.
The private sector reforms were originally scheduled to come into effect from 6 April 2020. However, as part of the government’s COVID-19 economic response package, the reforms were delayed by 12 months to April 2021.
This guide offers practical advice on the new IR35 rules and outlines how your accounting firm can get contractor clients ready for the upcoming changes to their private sector engagements.