The original IR35 rules –

Since April 2000 a PSC contractor is liable for making decisions on employment status on engagements with hirers, and for paying tax due.

Public sector IR35 rules –

Applicable since April 2017, responsibility for paying the IR35 tax shifted to public authorities and/or supply agencies.

Change to IR35 rules from April 2021 –

Changes are set to apply to all the IR35 rules from 6th April 2021. The private sector will be subject to the same rules in principle as the public sector rules summarised above, although small companies are excluded.