As of 6 April 2021, private and voluntary sector businesses with an annual turnover of over £10.2 million, a balance sheet worth more £5.1 million or more, and 50 or more employees, have been responsible for deciding whether IR35 applies, and for deducting tax and NICs from contractors’ fees paid through intermediaries when it does not. How should you manage the process?

On this page

Members access only

Unlock exclusive, tailored content and resources, just for members.

Sign in to access

Not a member yet? Find out how you can become a member today!

Disclaimer 

​Please note: While every care has been taken in compiling this content, CIPD cannot be held responsible for any errors or omissions. These notes are not intended to be a substitute for specific legal advice. 

CIPD HR-inform

Access over 1500 customisable contracts, policies, letters, case law, and other HR tools, with CIPD members enjoying a 50% discount.

Find out more

CIPD Trust

Tackling barriers to work today whilst creating inclusive workplaces of tomorrow.

Find out more

More on this topic

Employment law
Tracking potential changes under the Plan to Make Work Pay

Find out what may change and how you can prepare

For Members
Employment law
Bullying and harassment: UK employment law

Explore our collection of resources around bullying and harassment in the workplace

For Members
Employment law
Sickness absence management: UK employment law

Explore our collection of resources around legal issues surrounding absence, including Q&As

For Members

Latest guides

Guide
Tackling in-work poverty: Guidance for employers

This guide explains in-work poverty, its effects and what employers can do to help

Guide
Employee financial wellbeing

Guidance for HR practitioners and employers to support their employees’ financial wellbeing

Guide
How to choose the right technology for your business

Practical advice on adopting and responsibly investing in technology to optimise job quality and business outcomes

Guide
Tackling bullying, harassment and workplace conflict

Practical advice on how people professionals can tackle workplace bullying and conflict

For Members
All guides