The off-payroll working rules are designed to ensure individuals working like employees but through their own limited company (often known as a ‘personal service company’ or ‘PSC’), or other intermediary, pay broadly the same Income Tax and National Insurance contributions (NICs) as individuals who are directly employed. These rules are commonly known as ‘IR35’. On 6 April 2021, the off-payroll working rules changed. For services provided to medium or large-sized client organisations outside the public sector, the changes apply to all payments made on or after 6 April 2021, for all services provided on or after 6 April 2021. For services provided to public authorities, where the rules first changed in April 2017, the new changes apply to all payments made on or after 6 April 2021, regardless of when the services were provided.