Off-payroll working rules (IR35): education and support to prepare for April 2021 changes

Dec 14, 2020

Medium or large-sized non-public sector organisations and contractors should begin to prepare for the changes  to the off-payroll working rules legislated for in Finance Act 2020. These take effect from 6 April 2021 after being delayed from 6 April 2020. We do not expect a further delay to the introduction of these rules.

In recognition of the difficult challenges business are facing due to the pandemic, further information and support is being made available in advance, to ensure taxpayers have time to prepare for the changes. HMRC is also working with trade bodies and representative groups of affected sectors to help organisations prepare for the reform and to highlight available support.

This support includes:

Many contractors and organisations have already begun to prepare and HMRC also regularly discuss their work in this area with the IR35 Forum. This includes taxpayer representatives and professional advisers with expert knowledge and experience of how the legislation operates in practice and how it affects key groups. Further information can be found on GOV.UK.