From 6 April 2021, off-payroll working rules that came into force in the public sector in March 2017 will also apply to the private sector. These rules introduce a new employment status test that will determine if a working arrangement falls within the IR35 rules, and therefore if the fee payer (ie the end user of the contractor’s services) will need to pay any related tax and NI contributions to HMRC.
In our free webinar, hosted by Julian Ball from contractor accountancy experts Paystream, we shared an overview of IR35 rules and changes, discussed the factors that determine a contractor’s IR35 status, and more.
Watch the webinar on demand now to find out. Note this webinar was recorded in February 2020, before the government postponed the extension of IR35 rules to the private sector from April 2020 to April 2021.