This time last year you may well have been preparing for the changes to the IR35 Rules extending the off payroll working rules to the private sector (which we’ll refer to as the “new IR35 rules”, for short). These were due to come into force from 6 April 2020 but as a result of Covid-19 were postponed by a year. This means it’s time for employers to put IR35 preparation back on the agenda to ensure they are ready for the new implementation date of 6 April 2021.
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