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Does IR35 apply to small companies? What are the new rules? IR35 changes loom

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But from April 6, 2021, the way the rules are applied will change.

From this date onwards, all public sector authorities and medium and large-sized private sector clients will be responsible for deciding if the rules apply.

HMRC has clarified that if a client is based wholly overseas with no actual presence in the UK, then the new rules won’t apply.

As stated above, however, if a worker provided services to a small business in the private sector, the worker’s intermediary is still responsible for deciding the employment status and whether or not the rules apply. 



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