Reform to intermediaries legislation (IR35) extended to private sector

Implementation date: 6 April 2021

The change to the rules on off-payroll working in the public sector are extended to the private sector. The end engager, agency or other third party are responsible for operating IR35, as opposed to the contractor being engaged. However, small businesses are exempt. More details are set out in the Government's consultation response: Off-payroll working in the private sector - summary of responses, policy paper: Rules for off-payroll working from April 2020, and factsheet: Off-payroll working rules from April 2020.