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IR35: Are you ready for the end of "light-touch" enforcement in April 2022?

The reformed IR35 rules have applied to the private sector since 6 April 2021, having been in force in the public sector since 2017. Employers should be aware that HMRC's approach to enforcing the rules is set to change from April 2022.

The IR35 rules apply where an organisation (the client) engages a contractor through an intermediary, such as a personal services company (known as "off-payroll working").