Sarah Bradford considers what the extension of the off-payroll working rules means for contractors.
After a one-year delay, the reforms to the off-payroll working rules will come into effect from 6 April 2021. The reforms extend the rules that currently apply where services are provided through an intermediary to a public sector body, such that from 6 April 2021 they will also apply where the end client is a medium or large private sector organisation.
If you provide your services through a personal service company on or after 6 April 2021, the new rules may affect you.
Current rules
Under the
