After postponements in 2019 and 2020, the 6 April 2021 is the third date scheduled for the off-payroll working rules to be extended to the private sector. The purpose of the change is to increase compliance with tax rules known as IR35. This change has implications for:
- medium and large private sector organisations using contractors and freelancers;
- contractors and freelancers who provide their services through an intermediary, such as a personal services company; and
- agencies supplying contractors who provide their services through an intermediary.