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Reforms to IR35 rules in the private sector are due to come into effect on 6 April 2021.
They apply to large businesses and mean that responsibility for determining a contractor’s IR35 status and ensuring the correct taxes are paid will switch from the contractor to the companies that engage them (the ‘end hirer’). Liability for proper taxation will ultimately rest with the end hirer, but HMRC will often look to collect first from employment agencies.
If you’re an end hirer or employment agency, you need to fully understand the IR35 reforms and take steps to ensure you are compliant.
We have produced this useful guide in collaboration with IR35 experts at FCSA Accredited Member firm JSA Group to help you make sense of these complex rules.
We hope you find this guide helpful.
Get your business ready for IR35 with expert advice from FCSA. Visit our IR35 content hub where you will have free access to a wide range of helpful articles, resources, and webinars on-demand.