What IR35 Changes were made in the Private Sector in 2021? From April 2021, Private Sector hirers are responsible for assessing a contractor’s IR35 status. This responsibility previously sat with the Contractor.
What IR35 Changes were made in the Public Sector in 2017? When IR35 was introduced in 2000, it was the contractor’s responsibility to determine their IR35 status. This was changed in 2017, when end hirers in the Public Sector became responsible for assessing a contractors IR35 status instead.