Changes to the off-payroll working rules from 6 April 2021

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Dear customer,

From 6‌‌‌‌‌‌ ‌‌April 2021, there are important changes to the off-payroll working rules (commonly known as IR35).

You need to prepare for the changes if you are:

  • a medium or large sized non-public sector organisation which engages contractors who work through their own intermediary
  • an employment agency which supplies contractors who work through their own intermediary
  • a public authority – there are additional changes from April‌‌‌ ‌2021
  • a contractor who provides services through your own limited company or other intermediary.

Further information and guidance is available on the off-payroll working (IR35) page on GOV.UK.

Help & Support

HMRC has launched its programme of support to help you prepare.

Start planning and preparing for the changes now using the comprehensive support package already available. This includes:

We recognise that businesses are facing difficult challenges due to COVID-19. That is why we’re providing information and support now to ensure businesses have plenty of time to prepare for the changes coming into effect in April‌‌‌ ‌2021. Many contractors and organisations have already begun doing so, and any preparation now will remain valid for when the rules change.

Please share information about the changes with contractors or others who may be affected by the rules.

Yours sincerely

Chris Simons

Chris Simons, Deputy Director Off-Payroll Working Programme