The changes to the off-payroll rules (known as IR35) due to come into effect in April this year will now become live from April 2021 in the private sector.

What does this mean?

The status of interim staff will have to be determined to ensure payment of Income Tax and NI Contributions where they fall within the legislation.

The ultimate responsibility for determining whether IR35 will apply will move to the client receiving your services as an interim.  However, it is recommended that as an interim you make your own checks and as an agency providing interim staff, we would also advise on the status of a potential contract. 

In simple terms, for the contract to remain outside of the rules, it must demonstrate that it is for a specific purpose or project for a determined length of time.  If it replaces an existing role, it is likely to fall within the legislation.

We recommend you check your status, using HMRC’s Check Employment Status for Tax service known as CEST.  Additional guidance is also available at https://www.gov.uk/hmrc-internal-manuals/employment-status-manual/esm11000

Need further help on the topic or want to discuss how to market yourself as an interim, please get in touch.