In October 2018 the government confirmed that it will be extending the off-payroll rules to the private sector.

As of 6 April 2020, clients in the private sector will be responsible for assessing the IR35 Status of their contractors. For those deemed to be working inside IR35, the client will need to ensure they deduct all tax and National Insurance contributions due. The draft legislation was published on the 11th of July 2019.

Read more about who the IR35 legislation affects