Got it! This website uses cookies to ensure you get the best experience on our website More EU UPLOAD CV Login Register Timesheets IR35 Guidance NEW IR35 RULES 2021 – CONTRACTOR GUIDANCE What is happening and when? What: Due to wide non-compliance with the IR35 rules, the government introduced reforms in the public sector in April 2017 – these are known as the “off-payroll rules”. The Chancellor announced at Budget on 29th October 2018 that the government will also reform the off-payroll working rules in the private sector. On 17th March 2020 the UK Government announced a 1-year delay to new IR35 Off-Payroll Working rules, in light of ongoing COVID-19 challenges and effects. When: New changes will be implemented from 6 April 2021. What’s the biggest change? From April 2021, that liability for assessing IR35 status is no longer on the contractor’s intermediary but on the client. What’s the latest update? The reform to off-payroll working rules in the private sector to 06 April 2021, the latest version of the amendments to Chapters 8 and 10 of Part 2 of ITEPA 2003 were published in Schedule 1 of the Finance Act 2020 on 18 May 2020. Following agreement by both Houses on the text of the bill, the Finance Act 2020 received Royal Assent on 22 July 2020. Here’s what you need to know: What is IR35? Why has IR35 changed? When do the off-payroll working rules apply? Small company exemption What are the main changes? Client determinations Client-led status disagreement process Assignments “Outside IR35” Assignments “Inside IR35” – How to engage with ersg going forward How is ersg preparing for the IR35 changes? IR35 FAQs for Contractors Do the new IR35 rules only apply to services performed after 6 April 2021? If a contractor falls “inside IR35” from 6 April 2021 and starts paying tax and NIC, will this automatically trigger an enquiry into previous assignments? My client is based outside the UK, but is engaging a contractor who is a UK tax resident and operating through a UK limited company – does IR35 apply? I work for lots of clients, does IR35 still apply? Can I be involved in the client’s status determination? I do not agree with the client’s status determination, can I appeal it? Will my rate be affected by the new rules? Can I be forced to pay for employer’s NICs? Do I get employment rights if I am “inside IR35”? My assignment is for 2 years – is it automatically “inside IR35”? LINKEDIN FACEBOOK TWITTER INSTAGRAM Copyright ersg T&C's Privacy policy Policies & Statements Website by