IR35 Changes – April 2021
From 6 April 2021, rules which currently apply to the public sector, now apply to the private sector.
It is fairly commonplace for some individuals to provide services to a business via their own limited company.
It has been a longstanding concern of the exchequer that there are many such relationships which are in fact disguised employments.
Since 2000 the rules known as “IR35” have created an obligation for companies which are in receipt of fees for a disguised employment to pay the PAYE and NIC.
What is changing?
Find out more in our fact sheet.