The IR35 Rules are changing on 6th April 2021

Wednesday 17th February 2021

Do you engage contractors through personal service companies or other intermediaries?

If so, you should consider reviewing your IR35 position ahead of the changes on 6 April 2021.

What will change on 6 April 2021?

  • Unless you are a small company, the off-payroll working rules will apply and you may be responsible for deducting tax and NICs from (and paying employer NICs on) payments made to contractors.
  • The responsibility for determining the application of off-payroll working rules (IR35) will move to the organisation receiving an individual’s services.


Make sure you understand the impact of the changes on your organisation and the actions that you may need to take in advance of their implementation. If you are unsure whether these rules will apply to your organisation, or what you need to do next, please contact one of our employment experts below.

To view the full February Employment Law Update, click here: