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For the private sector, rules apply from 6 April 2021 in relation to the engagement of off payroll workers.

See the Off payroll working (IR35) ― public sector, large and medium clients ― overview guidance note for details of the rules and responsibilities of everyone in the supply chain. This guidance note addresses steps to prepare for operating these rules. The rules apply only where both the services are provided and payment are made on or after 6 April 2021. HMRC has published high level guidance on preparing for the rules on GOV.UK.

In the first year, penalties for non-compliance were charged only for deliberate non-compliance with the rules.

Further to the above, HMRC published some more comprehensive, practical guidance which it indicates should read alongside the Understanding off-payroll working (IR35) guidance in November 2023 titled ‘Help to comply with the reformed off-payroll working rules (IR35) ― GfC4’. This guidance has 15 separate parts covering various parts of the rules. This demonstrates the practical complexities of applying these rules. This guidance may be useful