The Repeal of IR35 For Off-Payroll Workers Simply Shifts Responsibility...
The repeal of IR35 for off-payroll workers does not change the rules. It simply shifts responsibility for compliance from the principal to the contractor, as was the case for off-payroll workers before IR35 came into effect, from April 2021. for the private sector.
Contractors should now review their position carefully, to ensure they comply with the rules for off-payroll working. If they get it wrong they could be building up a massive tax bill - plus penalties and interest!
