No Change For “Small” Employers
“Small” businesses will be outside of the new obligations and services supplied to such organisations will continue to be dealt with under the current IR35
27th May 2021
“Small” businesses will be outside of the new obligations and services supplied to such organisations will continue to be dealt with under the current IR35
The “off-payroll” working rules that apply to certain workers supplying their services to clients via their own personal service companies started with effect from 6 April 2021. Under this new regime end user businesses will be required to determine whether that individual would have been treated as an employee or not if directly engaged. This will be a significant additional administrative burden on the large and medium-sized businesses to whom the new rules apply.
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