April 2021 IR35 changes and status order determinations

After one false start in April 2020 we saw the introduction of the IR35 changes come into force on 6 April 2021. Many contractors and end clients had done their preparations for the changes to IR35 prior to the original anticipated ‘go live’ date of April 2020. With the impact of Covid-19 many mothballed their preparations and did not give further consideration to their processes or procedures expecting (or hoping) that a further deferment was likely to be announced. With what some may consider was relatively late notice we received confirmation that the new rules would come into effect on 6 April 2021; some have now found themselves struggling to be ready with all that is required.

I am personally hearing and seeing in practice that there appears to be a considerable number of contractors who are still waiting for their status determination statement (SDS) and this is creating some...