CEST – Help or Hindrance? : vimarsana.com

In April 2021, the off-payroll working legislation ("OPW"), or "IR35 reforms", rolled out to the private sector. The IR35 rules mean that if the worker is "Inside IR35", then payments made to their limited company must be treated as employment income, just like a salary. The updated rules introduced specific changes, including the Status Determination Statement ("SDS") and debt transfer provisions. Hence, the tax liability ultimately sticks with the client if the rest of the supply chain can't pay the tax bill.