IR35 Off-Payroll Reform Guide for Recruitment Businesses

This guide covers how IR35 off-payroll legislation will affect your recruitment business, clients and contractors.


The IR35 off-payroll reform in the private sector is one of the biggest changes to hit the recruitment industry. Those working with public sector clients have already had to deal with the new off-payroll legislation back in 2017, but this only affected a small number of clients and those clients were fairly easy for the Government to control. The main challenge that recruitment companies faced within the public sector was the exodus of talent from the public sector to the private sector. Now the off-payroll rules are being extended to the private sector, it will become a more even playing field between the sectors.

This guide has been compiled to educate and support recruitment businesses with the changes that were due to come into place on 6 April 2020. This has been delayed until 6 April 2021 as part of the additional support the government provided for businesses and individuals to deal with the economic impacts of coronavirus.

If you have any questions regarding IR35 and the off-payroll reform please get in touch with Marie Pegram.

Download our ‘IR35 Off-Payroll Reform Guide for Recruitment Businesses’ using the form below.

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