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IR35 – Journey to April 2021 further materials

Significant rule changes are accompanied by detailed documentation to explain their purpose. To help keep track of this information, we have collated the key government publications in one place. This page will be updated with more content, as and when further materials are released.

While the content of some materials may refer to April 2020, these materials remain relevant when preparing for the changes in April 2021.


The legislation set out in the Finance Act 2020 confirms that the new rules will largely mirror those implemented from April 2017 in the public sector. This means that the responsibility for undertaking employment status assessments will become the responsibility of the entity using the services of the worker, whilst the responsibility for operating PAYE withholding will be that of the entity paying the PSC. The legislation also introduces the statutory concept of a “Status Determination Statement” or “SDS”, which clients will be required to provide directly to the worker. This SDS must include not only the decision of the client’s “deemed” employment status, but also the rationale for reaching this conclusion.

Consultation documentation

Various documentation has been published by the government in relation to the proposed changes to the IR35 rules. We have collated these together in this section alongside our own commentary on what they mean for the new rules and for business.

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