Is my business affected by off-payroll working rules (IR35)?

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Your answers: I'm the fee payer

From 6 April 2021, medium and large sized private sector clients will be responsible for deciding the employment status of contractors who work through intermediaries. This is in line with how public sector entities operate today. To determine if the end client is classed as medium or large in size, take a look at the Government guidelines at:

• https://www.gov.uk/guidance/april-2020-changes-to-off-payroll-working-for-clients#conditions