Preparing for changes to the off-payroll working rules (IR35) on 6 April 2021

Feb 15, 2021

HMRC has developed an education and support programme to help taxpayers and businesses prepare for changes to the off-payroll working rules which are due to come into effect on 6 April 2021.  

As part of this HMRC have sent emails to approximately 7,000 taxpayers and businesses to remind them of the need to prepare and to provide details of the support available. 

Those who should take action are: 

  • large and medium-sized non-public sector organisations who engage contractors who work through their own limited company or other intermediary; and  
  • employment agencies who supply such contractors.   

The email will also ask businesses to support contractors, and will provide links to resources to help them do this, including a factsheet, flowchart and also guidance to help ensure they are not caught out by tax avoidance schemes.