Changes to the IR35 rules take effect on 6 April 2021. These changes affect any individual who works through a personal service company (“PSC”) and any business or other organisation that engages an individual through a PSC.
Updated in 2020 the Guidance Note on Employment, Self-Employment, and IR35 already covers the April 2021 changes to the IR35 rules. Since the Government has not altered its proposals, the Guidance Note remains up to date. These April 2021 IR35 rule changes are very briefly summarised below. However, we recommend that you familiarise yourself fully with them by reading the Guidance Note. Download for FREE