Like a classic Shakespearean drama, the IR35 story is both long and complicated. Act III is due to start, again, on 6 April 2021. Once more unto the breach, dear friends, once more.

IR35 is shorthand to describe two sets of tax legislation that are designed to apply employee tax rules to contractors, and the firms hiring them, who are supplying their services via a limited company (or other intermediary) who would be an employee if the intermediary was not used.

The IR35 "off payroll" tax change is coming to large and medium-sized private businesses from 6 April 2021. The changes were originally meant to start operation in April 2020, but they were delayed until this year due to the pandemic. This GQ | Littler article answers six key questions employers might have about this development. 

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.