IR35 – Journey to April 2021 further materials
Significant rule changes are accompanied by detailed documentation to explain their purpose. To help keep track of this information, we have collated the key government publications in one place. This page will be updated with more content, as and when further materials are released.
While the content of some materials may refer to April 2020, these materials remain relevant when preparing for the changes in April 2021.
IR35 Landing page
Legislation
The legislation set out in the Finance Act 2020 confirms that the new rules will largely mirror those implemented from April 2017 in the public sector. This means that the responsibility for undertaking employment status assessments will become the responsibility of the entity using the services of the worker, whilst the responsibility for operating PAYE withholding will be that of the entity paying the PSC. The legislation also introduces the statutory concept of a “Status Determination Statement” or “SDS”, which clients will be required to provide directly to the worker. This SDS must include not only the decision of the client’s “deemed” employment status, but also the rationale for reaching this conclusion.
