The OPWR for the private sector will become effective on 6 April 2021. These rules will be similar to those already applicable to the public sector since 2017. The contribution by highly skilled consultants to the UK economy is recognised by excluding consultancy firms from the scope of OPWR.
1.The client has no liability for your tax when your contract is out of scope of OPWR/IR35. IR35 for the private sector is correctly called off payroll working rules (OPWR) even though HMRC refer to them as IR35. They are completely different from the deemed salary calculations for PSCs. In IR35 the client would have […]