You may be aware of the changes to the Off-Payroll Regulations, known as IR35, that come into effect in April 2021. The changes will have a significant impact on the way in which locums and contractors are paid and taxed. From April 6th 2021 HMRC is changing the off-payroll rules (IR35) if you are a client receiving services from a worker through their intermediary. For example, locums working through their own Ltd Companies or PSC’s.